ACIT (International Taxation), New Delhi V. Shri Ranjan Dutt, New Delhi

ITA 6317/DEL/2015

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 6726 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 2 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-02-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 30-11-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect
• Section: 268A

Judgement Text

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA NO.6317/DEL/2015 ASSTT. YEAR: 2012-13 O R D E R PER AMIT SHUKLA, J.M THIS IS AN APPEAL FILED BY THE REVENUE DIRECTED AGAINST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS) 27 NEW DELHI DATED 22.09.2015 PERTAINING TO THE ASSESSMENT YEAR 2012-13. 2. DURING THE COURSE OF HEARING, THE LD. DR ALTHOUGH SUPPORTED THE ORDER OF THE AO, BUT COULD NOT CONTROVERT 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 HAND CONTENDED THAT THE ACIT, CENTRAL CIRCLE-17, ROOM NO. 103, HALOL NO. 1, 1 ST FLOOR, ARA CENTRE JHANDEWALAN EXTN. NEW DELHI, VS. RANJAN DUTT M-16, GR. KAILASH PART-1, NEW DELHI- 110 048 PAN ADOPD5715C (APPELLANT) (RESPONDENT) DEPARTMENT BY: SHRI PRAVEEN KUMAR , SR. DR ASSESSEE BY : SHRI P.C. YADAV,ADVOCATE DATE OF HEARING 17/01 /201 9 DATE OF PRONOUNCEMENT 28 / 0 2 /201 9 2 PRESENT APPEAL OF THE REVENUE IS NOT MAINTAINABLE IN VIEW OF RECENT CIRCULAR OF CBDT NO. 3/2018 DATED 11TH JULY, 2018, WHEREBY THE 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 2015 DATED 10.12.2015, REVISING THE MONETARY LIMIT OF TAX EFFECT FROM RS. 10,00,000/- TO RS. 20,00,000/-. THESE INSTRUCTIONS OF CBDT HAVE NOW STATUTORY FORCE WITHIN THE PROVISIONS OF SECTION 268A AND ARE MADE APPLICABLE TO THE PENDING APPEALS ALSO BY VIRTUE OF PARA 13 OF THE CIRCULAR. 4. THIS CIRCULAR CONTAINS CLEAR INSTRUCTIONS TO THE 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 THE SAID CIRCULAR. THUS, GOING BY THE PRESCRIPTION OF THE AFORE-NOTED CBDT INSTRUCTIONS, AND WITHOUT GOING INTO MERITS OF THE CASE, WE DISMISS 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 AS INDICATED ABOVE. THIS DECISION WAS PRONOUNCED IN THE OPEN COURT ON 28 TH FEBRUARY, 2019. 3 SD/- SD/- (O.P. KANT) (AMIT SHUKLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 28/02/2019 VEENA COPY FORWARDED TO 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI