ACIT, New Delhi V. Sh. Navneet Kumar Sureka, New Delhi

ITA 6027/DEL/2016

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 6928 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 10 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-10-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2014-2015
• Appeal Filed On: 25-11-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect
• Section: 143(3)

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH E, NEW DELHI ! ! ! ! '#' '#' '#' '#' $ $ $ $ BEFORE MS. SUSHMA CHOWLA, JUDICIAL MEMBER & SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER % %% % / ITA NO 6027/DEL/2016 && && && && / ASSESSMENT YEAR 2014-15 THE ACIT, CIRCLE-3, ROOM NO.-332, ARA CENTRE, JHANDEWALAN EXTN., NEW DELHI. .......... !' /APPELLANT VS NAVNEET KUMAR SUREKA, R/O-8, BOUGAINVILLA AVENUE, WESTERN GREEN, RAJOKARI (BEHIND SHIV MURTI), N.H.8, NEW DELHI-110008. PAN- AANWPS5531K . ()!' / RESPONDENT !'*+' / APPELLANT BY : MS. RAKHI VIMAL, SR.DR ()!'*+' / RESPONDENT BY : SH. RISHABH JAIN, CA *,-# / DATE OF HEARING : 16.10.2019 ./*,-# / DATE OF PRONOUNCEMENT: 16.10.2019 ' ' ' ' / ORDER PER SUSHMA CHOWLA, JM: THE APPEAL FILED BY REVENUE IS AGAINST ORDER OF CIT (A)-23, NEW DELHI, DATED 16.09.2016 RELATING TO ASSESSMENT YEAR 2014-15 AGAINST THE ORDER PASSED UNDER SECTION 143(3) OF THE INCOME-TAX ACT, 1961 (IN SHORT THE ACT). ITA NO 6027/DEL/2016 ASSESSMENT YEAR 2014-15 PAGE | 2 2. HOWEVER, THE LD. DR FOR THE REVENUE POINTED OUT THAT THE PRESENT APPEAL IS TO BE WITHDRAWN AS THE TAX EFFECT INVOLVE D IN THE CASE IS BELOW RS.50 LACS. 3. THE CBDT VIDE CIRCULAR NO.17/2019 DATED 08.08.20 19 HAS REVISED THE MONETARY LIMIT FOR FILING THE APPEALS BEFORE TH E TRIBUNAL TO RS.50 LACS. FURTHER, CBDT VIDE LETTER DATED 20.08.2019 HAS ALSO CLARIFIED THAT CIRCULAR NO.17/2019 WOULD BE APPLICABLE TO ALL PEND ING APPEALS. IN SUCH CIRCUMSTANCES, THE PRESENT APPEAL FILED BY THE REVE NUE IN CASE OF LOW TAX EFFECT IS NOT MAINTAINABLE. 4. BEFORE PARTING, WE CLARIFY HERE THAT THE REVENUE SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR RE-INSTITUTION OF APPE AL, IF THE REQUISITE MATERIAL IS BROUGHT TO SHOW THAT THE APPEAL IS PROT ECTED BY THE EXCEPTIONS PRESCRIBED IN PARA 10 OF THE CIRCULAR DATED 11.07.2 018. 5. IN CONCLUSION, BY APPLYING THE CBDT CIRCULAR DAT ED 08.08.2019 AND LETTER DATED 20.08.2019 (SUPRA), THE CAPTIONED APPEAL OF THE REVENUE IS DISMISSED AS WITHDRAWN/NOT PRESSED. 6. IN THE RESULT, THE APPEAL OF REVENUE IS DISMISSE D. ORDER PRONOUNCED IN THE OPEN COURT ON 16 TH DAY OF OCTOBER, 2019. SD/- SD/- (ANADEE NATH MISSHRA) (SUSHMA C HOWLA) '# '# '# '# /ACCOUNTANT MEMBER /JUDICIAL MEMBER / DATED : 16 TH OCTOBER, 2019 . * AMIT KUMAR * ITA NO 6027/DEL/2016 ASSESSMENT YEAR 2014-15 PAGE | 3 '*(,12'1,3 COPY OF THE ORDER IS FORWARDED TO : 1. !' / THE APPELLANT; 2. ()!' / THE RESPONDENT; 3. 4 5 6 / THE CIT(A) 4. 178(, / DR, ITAT, DELHI 5. 89&: 3 GUARD FILE. ' ' ' ' / BY ORDER , )1,(, // TRUE COPY // <=> , ASSISTANT REGISTRAR, ITAT, DELHI