ADDL. CIT, SPL. RANGE- 9, NEW DELHI V. THOMSON PRESS (INDIA) LTD., NEW DELHI

ITA 5864/DEL/2017

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 5324 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-09-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2012-2013
• Appeal Filed On: 13-09-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRAKASH DUBEY
• Keywords: Tax effect
• Section: 268A

Judgement Text

ACIT VS. THOMSON PRESS (INDIA) LTD./ I.T.A.NO.5864/ DEL/2017/A.Y.2012-13 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI VIJAY PAL RAO, JUDICIAL MEMBER . . /. I.T.A NO.5864/DEL/2017 / ASSESSMENT YEAR:2012-13 ADDL. CIT, SPECIAL RANGE-9, ROOM NO. 193B, C.R. BUILDING, NEW DELHI. VS. THOMSON PRESS (INDIA) LTD., K-9, CONNAUGHT CIRCUS, NEW DELHI. PAN NO. AAACT4827F APPELLANT / RESPONDENT REVENUE BY SHRI PRAKASH DUBEY, SR. DR ASSESSEE BY SHRI SALIL AGGARWAL & SHRI SHAILESH GUPTA, ADV. / DATE OF HEARING: 23 .0 9 .20 2 1 /PRONOUNCEMENT ON 23 .0 9 .20 2 1 /O R D E R PER VIJAY PAL RAO, J.M. THIS APPEAL BY THE REVENUE HAS BEEN DIRECTED AGAIN ST THE ORDER OF LD. CIT(APPEALS)-15, DELHI DATED 29.03.2017 FOR AY 2012-13. 2. WE HAVE HEARD LD. REPRESENTATIVES OF BOTH THE PA RTIES. 3. ADMITTEDLY, THE TAX EFFECT IN THE DEPARTMENTAL A PPEAL IS LESS THAN RS. 50 LAKHS. VIDE CIRCULAR NO. 3/18 DATED 11.07.2 018 ISSUED BY CBDT U/S 268A OF THE I.T. ACT, IT HAS BEEN DIRECTED THAT THE DEPARTMENT SHALL NOT FILE APPEAL BEFORE THE TRIBUNAL IN CASE WHERE THE T AX EFFECT DOES NOT EXCEED THE MONETARY LIMIT OF RS. 20 LAKHS. IT IS A LSO DIRECTED THAT THIS INSTRUCTION WILL APPLY RETROSPECTIVELY TO PENDING A PPEALS AND APPEALS TO ACIT VS. THOMSON PRESS (INDIA) LTD./ I.T.A.NO.5864/ DEL/2017/A.Y.2012-13 2 BE FILED HENCEFORTH IN THE TRIBUNAL. PENDING APPEA LS BELOW THIS SPECIFIED TAX EFFECT MAY BE WITHDRAWN/NOT PRESSED. THE AFORE SAID CIRCULAR HAS BEEN AMENDED BY ISSUING FURTHER CIRCULAR NO. 17/201 9, WHEREBY THE MONETARY LIMIT FOR FILING INCOME-TAX APPEALS BEFORE THE TRIBUNAL HAS BEEN ENHANCED TO RS. 50 LAKHS. 4. LD. DR IN VIEW OF THE ABOVE BOARD CIRCULAR DID N OT PRESS THE DEPARTMENTAL APPEAL. THE CASE OF THE DEPARTMENT WO ULD NOT FALL IN THE EXCEPTIONS PROVIDED IN THE ABOVE BOARD CIRCULAR. I N THE RESULT, THE DEPARTMENTAL APPEAL IS NOT MAINTAINABLE AS THE APPE AL IS FILED AGAINST THE BOARD INSTRUCTION REFERRED TO ABOVE AND, THEREF ORE, THE APPEAL OF THE DEPARTMENT IS LIABLE TO BE DISMISSED. 5. IN THE RESULT, THE DEPARTMENTAL APPEAL IS DISMIS SED. ORDER PRONOUNCED IN THE OPEN COURT ON 23.09.2021 SD/- SD/- (R.K. PANDA) (VIJAY PAL RAO) ACCOUNTANT MEMBER JUDICIAL MEMBER DELHI. * KAVITA ARORA, SR. P.S. COPY OF ORDER SENT TO- ASSESSEE/AO/PR. CIT/ CIT (A) / ITAT (DR)/GUARD FILE OF ITAT. BY ORDER ASSISTANT REGISTRAR, ITAT: DELHI BENCHES-DELHI