ITO, Muzaffarnagar V. M/s. Co Operative Cane Development Union Ltd., Muzaffarnagar

ITA 6330/DEL/2016

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 4247 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 8 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-08-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 09-12-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIJAY KUMAR TIWARI
• Keywords: Tax effect

Judgement Text

1 ITA NO. 6330/DEL/2016 IN THE INCOME TAX APPELLATE TRIBU NAL DELHI BENCH: B NEW DELHI BEFORE SHRI G. D. AGRAWAL, PRESIDENT AND SH. LALIET KUMAR, JUDICI AL MEMBER ITA NO. 6330/DEL/201 6 ( A.Y 2012-13) ITO G. T. ROAD, KHAUTALI MUZAFFARNAGAR (APPELLANT) VS CO OPERATIVE CANE DEVELOPMENT UNION LTD. BUDHANA, MUZAFFARNAGAR AAACE8492P (RESPONDENT) APPELLANT BY SH. VIJAY KUMAR TIWARI, SR. DR RESPONDENT BY SH. ANKIT GUPTA, ADV ORDER PER LALIET KUMAR, JM THIS ORDER SHALL DISPOSE OFF THE ABOVE DEPARTMENTAL APPEAL FILED BY THE REVENUE. 2. WE HAVE HEARD THE LEARNED D.R. AND LEARNED COUN SEL FOR THE ASSESSEE WHOSOEVER HAS APPEARED IN THEIR RESPECTIVE CASE. 3. ADMITTEDLY, THE TAX EFFECT IN THE DEPARTMENTAL APPEALS ARE LESS THAN RS.20 LAKHS. VIDE CIRCULAR NO.3 OF 2018 DATED 11.07.2018 ISSUED BY CBDT UNDER SECTION 268A OF THE I.T. ACT, IT HAS BEE N DIRECTED THAT DEPARTMENT SHALL NOT FILE APPEAL BEFORE THE TRIBUNAL IN CASE W HERE THE TAX EFFECT DOES NOT EXCEED THE MONETARY LIMIT OF RS.20 LAKHS. IT IS ALS O DIRECTED THAT THIS DATE OF HEARING 14.08.2018 DATE OF PRONOUNCEMENT 14.08.2018 2 ITA NO. 6330/DEL/2016 INSTRUCTION WILL APPLY RETROSPECTIVELY TO THE PENDI NG APPEALS AND APPEALS TO BE FILED HENCEFORTH IN THE TRIBUNAL. PENDING APPEALS B ELOW THE SPECIFIED TAX EFFECT MAY BE WITHDRAWN/NOT PRESSED. LEARNED SR. D.R. IN V IEW OF THE ABOVE BOARD CIRCULAR DID NOT PRESS THE DEPARTMENTAL APPEALS. WE MAY ALSO NOTE THAT THE APPEALS OF THE DEPARTMENT ABOVE WOULD NOT FALL WITH IN THE EXCEPTIONS PROVIDED IN THE BOARD CIRCULAR. IN THE RESULT, ALL THE DEPAR TMENTAL APPEALS ARE NOT MAINTAINABLE AS HAVE BEEN FILED AGAINST THE INSTRUC TION OF THE BOARD. ALL DEPARTMENTAL APPEAL IS DISMISSED AS WITHDRAWN/NOT P RESSED BY THE LEARNED SR. D.R. 4. IN THE RESULT, THE APPEAL FILED BY THE DEPARTME NT IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 14/8/2018 ORDER PRONOUNCED IN THE OPEN COURT ON 14TH AUGUST , 2018 . SD/- SD/- (G. D. AGRAWAL) (LALIET KUAMR) PRESIDENT JUDICIAL MEMBER DATED: 14/08/2018 R. NAHEED * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT 3 ITA NO. 6330/DEL/2016 ASSISTANT REGISTRAR ITAT NEW DELHI DATE OF DICTATION 14.08.2018 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 14.08.2018 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. PS/PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS 1 4 .08.2018 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 1 4 .08.2018 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 1 4 .08.2018 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER 4 ITA NO. 6330/DEL/2016