ITO, Rohtak V. Sh. Vijender L/H and S/o. Late Sh. Ran Singh, Bahadurgarh

ITA 5816/DEL/2016

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 7663 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 8 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-07-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2007-2008
• Appeal Filed On: 15-11-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G: NEW DELHI BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA NO.5816/DEL/2016 ASSTT. YEAR: 2007-08 O R D E R PER ANADEE NATH MISSHRA, A.M. THE APPEAL FILED BY THE REVENUE IS DIRECTE D AGAINST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS), ROHTAK DATED 02.09.2016 PERTAINING TO THE ASSESSMENT YEAR 2007-0 8. 2. DURING THE COURSE OF HEARING, THE LEARNED SR. D R ALTHOUGH SUPPORTED THE ORDER OF THE AO, BUT COULD NOT CONTRO VERT THE FACT THAT TAX EFFECT INVOLVED IN THIS APPEAL IS LESS THAN RS. 20,00,000/-. THE LD. COUNSEL APPEARING FOR THE ASSESSEE ON THE OTHER HAN D CONTENDED THAT THE PRESENT APPEAL OF THE REVENUE IS NOT MAINTAINAB LE IN VIEW OF RECENT CIRCULAR OF CBDT NO. 3/2018 DATED 11TH JULY, 2018, WHEREBY THE THE INCOME TAX OFFICER, WARD-5 ROHTAK VS . SH. VIJENDER L/H AND S/O LATE SH. RAN SINGH JATWARA MOHALLA, BAHADURGARH PAN-ADLPR5834P (APPELLANT) (RESPONDENT ) DEPARTMENT BY: SH. N.K. BANSAL, SR. DR ASSESSEE BY : NONE DATE OF HEARING 22 / 7 /201 9 DATE OF PRONOUNCEMENT 22 /7 /201 9 2 MONETARY LIMIT OF TAX EFFECT FOR NOT FILING APPEALS BEFORE THE TRIBUNAL HAS BEEN REVISED TO RS. 20,00,000/-. 3. HAVING CONSIDERED THE RIVAL SUBMISSIONS AND THE MATERIAL AVAILABLE ON RECORD, INCLUDING THE ABOVE CIRCULAR, WE FIND THAT THE ABOVE CIRCULAR OF CBDT ON PECUNIARY LIMIT HAS BEEN ISSUED IN SUPERSESSION OF EARLIER CBDT CIRCULAR NO. 21 OF 201 5 DATED 10.12.2015, REVISING THE MONETARY LIMIT OF TAX EFFE CT FROM RS. 10,00,000/- TO RS. 20,00,000/-. THESE INSTRUCTIONS OF CBDT HAVE NOW STATUTORY FORCE WITHIN THE PROVISIONS OF SECTION 26 8A AND ARE MADE APPLICABLE TO THE PENDING APPEALS ALSO BY VIRTUE OF PARA 13 OF THE CIRCULAR. 4. THIS CIRCULAR CONTAINS CLEAR INSTRUCTIONS TO TH E DEPARTMENT TO WITHDRAW OR NOT TO PRESS SUCH APPEALS FILED BEFORE THE ITAT WHEREIN TAX EFFECT INVOLVED DOES NOT EXCEED RS. 20,00,000/- . IT IS NOT THE CASE OF THE REVENUE THAT THE PRESENT APPEAL COMES WITHIN THE SWEEP OF EXCLUSION CLAUSES AS GIVEN IN PARA NO. 10 & 11 OF T HE SAID CIRCULAR. THUS, GOING BY THE PRESCRIPTION OF THE AFORE-NOTED CBDT INSTRUCTIONS, AND WITHOUT GOING INTO MERITS OF THE CASE, WE DISMI SS THE INSTANT APPEAL FILED BY THE REVENUE, BEING NOT MAINTAINABLE , AS THE TAX EFFECT INVOLVED IN THIS APPEAL IS LESS THAN RS. 20.00 LACS . 5. IN THE RESULT, THE APPEAL OF THE REVENUE STANDS DISMISSED IN- LIMINIE. ORDER PRONOUNCED IN THE OPEN COURT ON 22 ND JULY, 2019. SD/- SD/- (SUDHANSHU SRIVASTAVA) (ANADEE NATH MISSHRA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 22/07/2019 SH 3 COPY FORWARDED TO 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI DATE DRAFT DICTATED ON 22.07.2019 DRAFT PLACED BEFORE AUTHOR 22.07.2019 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. APPROVED DRAFT COMES TO THE SR.PS/PS KEPT FOR PRONOUNCEMENT ON FILE COMES BACK TO PS/SR. PS UPLOADED ON 22.07.2019 FILE SENT TO THE BENCH CLERK DATE ON WHICH FILE GOES TO THE AR DATE ON WHICH FILE GOES TO THE HEAD CLERK. DATE OF DISPATCH OF ORDER.