ITO, Bhiwani V. Sh. Anand Yadav, Haryana

ITA 6044/DEL/2016

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 4895 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 8 month(s) 16 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: 28-11-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MITHUN SETHY
• Assessee Lawyers: NK JAIN
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI A BEN CH, NEW DELHI BEFORE SHRI T.S. KAPOOR, ACCOUNTANT MEMBER, AND SHRI AMIT SHUKLA, JUDICIAL MEMBER, ITA NO. 6044/DEL/2016 [ASSESSMENT YEAR: 2012-13] ITO, WARD NO.1, HUDA CITY CENTRE, BHIWANI, SHRI A NAND YADAV, S/O- SHRI RAM GOPAL, VPO MILAKPUR, TEH. BAWANI KHERA, DIST. BHIWANI, HARYANA PAN - ACJPA0087E APPELLANT RESPONDENT APPELLANT BY SHRI MITHUN SETHY RESPONDENT BY SHRI N. K. JAIN DATE OF HEARING 14 /08 /2019 DATE OF PRONOUNCEMENT 14/ 08 /2019 ORDER PER T.S. KAPOOR, ACCOUNTANT MEMBER THIS APPEAL HAS BEEN FILED BY THE REVENUE AGAINST T HE ORDER OF THE LD. CIT(A), HISAR, DATED 30/09/2016. FROM THE GROUN D OF APPEAL, WE OBSERVE THAT THE TAX EFFECT IN THIS CASE IS BELOW M ONETARY LIMIT FOR FILING APPEALS BY THE DEPARTMENT. THE CBDT CIRCULAR NO. 17 /2019, DATED 08/08/2019 HAS INCREASED THE MONETARY LIMIT FOR FIL ING APPEALS BEFORE ITAT. FOR THE SAKE OF COMPLETENESS, SUCH CBDT CIRCU LAR IS REPRODUCED BELOW:- SUB:- FURTHER ENHANCEMENT OF MONETARY LIMITS FOR F ILING OF APPEALS BY THE DEPARTMENT BEFORE INCOME TAX APPELLATE TRIBUNAL, HI GH COURT AND SLPS/APPEALS BEFORE SUPREME COURT-AMENDMENT TO CIRC ULAR 3 OF 2018- MEASURES FOR REDUCING LITIGATION. 2 REFERENCE IS INVITED TO THE CIRCULAR NO. 3 OF 2018 DATED 11.07.2018 (THE CIRCULAR) OF CENTRAL BOARD OF DIRECT TAXES (THE BOA RD) AND ITS AMENDMENT DATED 20 TH AUGUST. 2018 VIDE WHICH MONETARY LIMITS FOR FILING OF INCOME TAX APPEALS BY THE DEPARTMENT BEFORE INCOME TAX APPELLATE TRIBUNAL. HI GH COURTS AND SLPS/APPEALS BEFORE SUPREME COURT HAVE BEEN SPECIFIED. REPRESENT ATION 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, I T 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 ACCORDINGLY, THE TABLE FOR MONETARY LIMITS SPECIFIE D IN PARA 3 OF THE CIRCULAR SHALL READ AS FOLLOWS: 3. FURTHER, WITH A VIEW TO PROVIDE PARITY IN FILING OF APPEALS 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 PASSED, PARA 5 OF THE CIRCULAR IS SUBSTITUTED BY THE FOLLOW ING PARA: - 5. THE ASSESSING OFFICER SHALL CALCULATE THE TAX E FFECT SEPARATELY FOR EVERY ASSESSMENT YEAR IN RESPECT OF THE DISPUTED ISSUES I N THE CASE OF EVERY ASSESSEE. IF, IN THE CASE OF AN ASSESSEE. THE DISPU TED ISSUES ARISE IN MORE THAN ONE ASSESSMENT YEAR, APPEAL CAN BE FILED IN RE SPECT OF SUCH ASSESSMENT YEAR 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 ASSESSMENT YEAR OR YEARS IN WHICH THE TAX EFFECT IS LESS THAN THE MONETARY LIMIT SPECIFIED IN PARA 3. FURTHE R, EVEN IN THE CASE OF COMPOSITE ORDER OF ANY HIGH COURT OR APPELLATE AUTH ORITY WHICH INVOLVES MORE THAN ONE ASSESSMENT YEAR AND COMMON ISSUES IN MORE THAN ONE ASSESSMENT YEAR, NO APPEAL SHALL BE FILED IN RESPEC T OF AN ASSESSMENT YEAR OR YEARS IN WHICH THE TAX EFFECT IS LESS THAN THE M ONETARY LIMIT SPECIFIED IN PARA 3. IN CASE WHERE A COMPOSITE ORDER/ JUDGEMENT INVOLVES MORE THAN ONE ASSESSEE EACH ASSESSEE SHALL BE DEALT WITH SEPARATE LY. 9. THE SAID MODIFICATIONS SHALL COME INTO EFFECT FROM THE DATE OF ISSUE OF THIS CIRCULAR. 10. THE SAME MAY BE BROUGHT TO THE NOTICE OF ALL CONCER NED. 11. THIS ISSUES UNDER SECTION 268A OF THE INCOME-TAX AC T, 1961. 2. THE LD. DR STATED THAT IT IS NOT APPARENT FROM T HE PRESENT APPEAL AS TO WHETHER THE CASE OF THE ASSESSEE FALLS INTO A NY EXCEPTION TO THE CIRCULAR BUT AT THE SAME TIME HE WAS NOT ABLE TO DE MONSTRATE THE EXCEPTION APPLICABLE TO THE ASSESSEE, THEREFORE, HI S ARGUMENTS HAS NO S.NO. APPEALS/SLPS IN 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 3 FORCE. WE FIND THAT THE TAX EFFECT IN THIS CASE IS LESS THAN RS.50 LAKHS, THEREFORE, THE APPEAL IS NOT MAINTAINABLE AND THERE FORE, WE DISMISS THE SAME. 3. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 14/08/2019. SD/- SD/- [AMIT SHUKLA] [T.S. KAPOOR] JUDICIAL MEMBER ACCOUNTANT MEMBER DELHI; DATED: 14/08/2019. F{X~{T? F{X~{T? F{X~{T? F{X~{T? FA FA FA FA P.S P.SP.S P.S COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASST. REGISTRAR, ITAT, NEW DELHI