ITO, New Delhi V. Shri Attar Singh Solanki, New Delhi

ITA 6019/DEL/2016

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 4913 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 8 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-08-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 25-11-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MITHUN SETHI
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A NEW DELHI SHRI T.S. KAPOOR, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA NO.6019/DEL/2016 ASSESSMENT YEAR:2012-13 ITO, WARD NO.40(2), CIVIC CENTRE, NEW DELHI-110002 VS SHRI A TTAR SINGH SOLANKI, BA-10, SHALIMAR BAGH, NEW DELHI-1100088 TAN/PAN: AHRPS4787Q (APP ELL ANT) (RESPONDENT) A PP ELL ANT BY: SHRI MITHUN SETHI RESPONDENT BY: SHRI ANJANI SURI DATE OF HEARING: 13/08/2019 DATE OF PRONOUNCEMENT: 14/ 08/2019 O R D E R PER T.S. KAPOOR, ACCOUNTANT MEMBER: THIS APPEAL HAS BEEN FILED BY THE REVENUE AGAINST THE ORDER OF THE LD. CIT(A)-14, NEW DELHI, DATED 07/09/2016. FROM THE GROUNDS OF APPEAL, WE OBSERVE THAT THE TAX EFFECT I N THIS CASE IS BELOW MONETARY LIMIT FOR FILING APPEALS BY THE DEPA RTMENT. THE CBDT CIRCULAR DATED 08/08/2019 HAS INCREASED THE MO NETARY LIMIT FOR FILING APPEALS BEFORE ITAT. FOR THE SAKE OF COMPLETENESS, SUCH CBDT CIRCULAR IS REPRODUCED BELOW:- SUB:- FURTHER ENHANCEMENT OF MONETARY LIMITS FOR FILIN G OF APPEALS BY THE DEPARTMENT BEFORE INCOME TAX APPELLATE TRIBUNAL, HIGH COURT AN D SLPS/APPEALS BEFORE SUPREME COURT-AMENDMENT TO CIRCULAR 3 OF 2018- MEAS URES FOR REDUCING ITA NO. 6019/DEL/2019 2 LITIGATION. REFERENCE IS INVITED TO THE CIRCULAR NO. 3 OF 2018 DATED 11.07.2018 (THE CIRCULAR) OF CENTRAL BOARD OF DIRECT TAXES (THE BOARD) AND I TS AMENDMENT DATED 20 TH AUGUST. 2018 VIDE WHICH MONETARY LIMITS FOR FILING OF INCOME TAX APPEALS BY THE DEPARTMENT BEFORE INCOME TAX APPELLATE TRIBUNAL. HIGH COUR TS AND SLPS/APPEALS BEFORE SUPREME COURT HAVE BEEN SPECIFIED. REPRESENTATION HAS ALSO BEEN RECEIVED THAT AN ANOMALY IN THE SAID CIRCULAR AT PARA 5 MAY BE REMOVED. 2. AS STEP TOWARDS FURTHER MANAGEMENT OF LITIGATION, IT HAS BEEN DECIDED BY THE BOARD THAT MONETARY LIMITS FOR FILING OF APPEALS IN INCOME-TAX CASES BE ENHANCED FURTHER THROUGH AMENDMENT IN PARA 3 OF THE CIRCULAR MENTIONED ABOVE AND ACCORDINGL Y, THE TABLE FOR MONETARY LIMITS SPECIFIED IN PARA 3 OF THE CIRCULAR SHALL R EAD AS FOLLOWS: 3. FURTHER, WITH A VIEW TO PROVIDE PARITY IN FILING OF APPEA LS IN SCENARIOS WHERE SEPARATE ORDER IS PASSED BY HIGHER APPELLATE AUTHORITIES FOR EACH ASSESSMENT YEAR VIS-A-VIS WHERE COMPOSITE ORDER FOR MORE THAN ONE ASSESSMENT YEARS IS PA SSED, PARA 5 OF THE CIRCULAR IS SUBSTITUTED BY THE FOLLOWING PARA: - 5. THE ASSESSING OFFICER SHALL CALCULATE THE TAX EFFECT SE PARATELY FOR EVERY ASSESSMENT YEAR IN RESPECT OF THE DISPUTED ISSUES IN THE CASE OF EVERY ASSESSEE. IF, IN THE CASE OF AN ASSESSEE. THE DISPUTED ISSUES ARISE IN MORE T HAN ONE ASSESSMENT YEAR, APPEAL CAN BE FILED IN RESPECT OF SUCH ASSESSMENT Y EAR OR YEARS IN WHICH THE TAX EFFECT IN RESPECT OF THE DISPUTED ISSUES EXCEEDS THE MONETARY LIMIT SPECIFIED IN PARA 3. NO APPEAL SHALL BE FILED IN RESPECT OF AN ASSE SSMENT YEAR OR YEARS IN WHICH THE TAX EFFECT IS LESS THAN THE MONETARY LIMIT S PECIFIED IN PARA 3. FURTHER, EVEN IN THE CASE OF COMPOSITE ORDER OF ANY HIGH C OURT OR APPELLATE AUTHORITY WHICH INVOLVES MORE THAN ONE ASSESSMENT YEAR AND COMMON ISSUES IN MORE THAN ONE ASSESSMENT YEAR, NO APPEAL SHALL BE FILED IN RESPE CT OF AN ASSESSMENT YEAR OR YEARS IN WHICH THE TAX EFFECT IS LESS THAN THE MONETARY LIMIT SPECIFIED IN PARA 3. IN CASE WHERE A COMPOSITE ORDER/ JUDGE MENT INVOLVES MORE THAN ONE ASSESSEE EACH ASSESSEE SHALL BE DEALT WITH SEPARATE LY. 4. THE SAID MODIFICATIONS SHALL COME INTO EFFECT FROM THE DAT E OF ISSUE OF THIS CIRCULAR. 5. THE SAME MAY BE BROUGHT TO THE NOTICE OF ALL CONCERNED. 6. THIS ISSUES UNDER SECTION 268A OF THE INCOME-TAX ACT, 1961. 2. THE LD. DR THOUGH STATED THAT IT IS NOT APPARENT FROM THE PRESENT APPEAL AS TO WHETHER THE CASE OF THE ASSESS EE FALLS INTO ANY S.NO. APPEALS/SLPS I N INCOME - TAX MATTERS MONETARY LIMIT (RS.) 1. BEFORE APPELLATE TRIBUNAL 50.00,000 2. BEFORE HIGH COURT 1,00,00,000 3. BEFORE SUPREME COURT 2.00.00.000 ITA NO. 6019/DEL/2019 3 EXCEPTION TO THE CIRCULAR BUT AT THE SAME TIME HE W AS NOT ABLE TO DEMONSTRATE THE EXCEPTION APPLICABLE TO THE ASSESSE E, THEREFORE, HIS ARGUMENTS HAS NO FORCE. WE FIND THAT THE TAX EF FECT IN THIS CASE IS LESS THAN RS.50 LAKHS, THEREFORE, THE APPEAL IS NOT MAINTAINABLE AND THEREFORE, WE DISMISS THE SAME. 3. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 14/08/2 019 . SD/- SD/- [AMIT SHUKLA] [T. S. KAPOOR] JUDICIAL MEMBER ACCOUNTANT MEMBER DELHI/DATED: 14/08/2019 SHEKHAR, SR. P.S. COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR ASSISTANT REGISTRAR DELHI BENCHES, ITAT DELHI