DCIT, Faridabad V. Shri Sohan Lal Singla, New Delhi

ITA 5686/DEL/2016

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 1864 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 1 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-12-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2010-2011
• Appeal Filed On: 04-11-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S S RANA
• Assessee Lawyers: MAYANK PALAWARI
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.A. NO.5686/DEL/2016 ASSESSMENT YEAR: 2010-11 DCIT, CIRCLE-I, FARIDABAD. VS. SHRI SOHAN SINGLA, 52, NORTH AVENUE, PUNJABI BAGH, WEST, NORTH AVENUE, NEW DELHI. TAN/PAN: AEZPS1205E (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI S.S. RANA, CIT-D.R. RESPONDENT BY: SHRI MAYANK PALAWARI, CA DATE OF HEARING: 17 09 2019 DATE OF PRONOUNCEMENT: 06 12 2019 O R D E R PER AMIT SHUKLA, JM THE AFORESAID APPEAL HAS BEEN FILED BY THE REVENUE AGAINST THE IMPUGNED ORDER DATED 31.08.2016 PASSED BY COMMIS SIONER OF INCOME TAX (APPEALS), FARIDABAD FOR THE ASSESSMENT YE AR 2010- 11. 2. AT THE OUTSET, IT HAS BEEN POINTED OUT BY THE LD. COUN SEL FOR THE ASSESSEE THAT THE TAX EFFECT ON THE DISPUTED ISSUE RAI SED IN THE REVENUES APPEAL IS MUCH BELOW RS.50 LAC, AND THEREF ORE, IN VIEW OF NEW CBDT CIRCULAR NO.17/2019, THE APPEAL OF THE RE VENUE IS NOT MAINTAINABLE. LD. DR DID NOT DISPUTE THAT TAX EFFECT ON THE DISPUTED ISSUE IS LESS THAN RS.50 LAC. I.T.A. NO.5212/DEL/2016 2 3. IN VIEW OF THE CBDT CIRCULAR NO.17/2019 DATED 8 TH AUGUST, 2019, WHEREIN THE CBDT HAS FURTHER ENHANCED THE MONETARY LIMIT FOR FILING OF APPEAL BY THE DEPARTME NT BEFORE THE INCOME TAX APPELLATE TRIBUNAL FROM RS.20 LACS T O RS.50 LACS. THE SAID CIRCULAR ALSO MAKE REFERENCE TO THE EARLIER CIRCULAR NO.3 OF 2018 DATED 11.07.2018 AND SPECIALL Y STATES THAT AS A STEP TOWARDS FURTHER MANAGEMENT OF LITIGA TION, THE BOARD HAS DECIDED TO ENHANCE THE MONETARY LIMIT FOR FILING OF THE APPEALS. THIS CIRCULAR IS NOT IN SUPERSESSION O F THE EARLIER CIRCULAR BUT ONLY AMENDS THE MONETARY LIMITS AS WEL L AS GIVES CLARIFICATION WITH REGARD TO PARAGRAPH 5 OF THE EAR LIER CIRCULAR. THIS INTER ALIA MEANS THAT ALL THE OTHER CONDITIONS MENTIONED IN THE EARLIER CIRCULAR NO.3 OF 2018 DATED 11.07.20 18 WILL APPLY MUTATIS MUTANDIS INCLUDING THAT IS, IT WILL APPLY TO ALL THE PENDING APPEALS. 4. FURTHER CBDT VIDE CLARIFICATION DATED 20.08.2019 HAS CLARIFIED THAT THE AFORESAID CIRCULAR WILL APPLY TO ALL PENDING APPEALS. ACCORDINGLY, THE APPEAL OF THE REVENUE IS DISMISSED AS NON MAINTAINABLE AS THE TAX EFFECT IS BELOW RS.5 0 LAKHS. 5. IN THE RESULT, THE APPEAL FILED BY THE REVENUE I S DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 6 TH DECEMBER, 2019. SD/- SD/- [B.R.R. KUMAR] [AMIT SHUKLA] [ACCOUNTANT MEMBER] JUDICIAL MEMBER DATED: 6 TH DECEMBER, 2019 PKK: