ACIT, Central Circle-8, New Delhi V. Dheeraj Chaudhary, New Delhi

ITA 6380/DEL/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 0524 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 9 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-07-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 04-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NIDHI SRIVASTAVA
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES B : DELHI [THROUGH VIDEO CONFERENCING] BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA.NO.6380/DEL./2018 ASSESSMENT YEAR 2011-2012 THE ACIT, CENTRAL CIRCLE-8, ROOM NO.333, ARA CENTRE, JHANDEWALAN EXTN., NEW DELHI. VS. SHRI DHEERAJ CHAUDHARY, FLAT NO.1A, EMPIRE ESTATE, SULTANPUR, NEW DELHI. PIN 110 030. PAN AASPK9267B (APPELLANT) (RESPONDENT) FOR REVENUE : MS. NIDHI SRIVASTAVA, CIT - DR FOR ASSESSEE : - NONE - DATE OF HEARING : 19 . 07 .20 21 DATE OF PRONOUNCEMENT : 19 . 07 .20 2 1 ORDER PER R.K. PANDA, A.M. THIS APPEAL FILED BY THE REVENUE IS DIRECTED AGAINST THE ORDER DATED 31.07.2018 OF THE LD. CIT(A)-31, NEW DELHI, RELEVANT TO THE A.Y. 2011-2012. 2. THE REVENUE IN THE GROUNDS OF APPEAL HAS CHALLENGED THE ORDER OF THE LD. CIT(A) IN DELETING THE 2 ITA.NO.6380/DEL./2018 SHRI DHEERAJ CHAUDHARY, NEW DELHI. ADDITION OF RS.1,83,000/- MADE BY THE A.O. ON ACCOUNT OF NON-SUBMISSION OF REQUISITE EVIDENCES. 3. NONE APPEARED ON BEHALF OF THE ASSESSEE. HOWEVER, THE LD. D.R. POINTED-OUT THAT THE TAX EFFECT INVOLVED IN THE GROUNDS RAISED BY THE REVENUE IS BELOW RS.50 LAKHS. THEREFORE, THE APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE AND LIABLE TO BE DISMISSED. 4. AFTER HEARING THE LD. D.R AND ON PERUSAL OF RECRD, WE FIND THAT THE TAX EFFECT INVOLVED IN THE GROUNDS RAISED BY THE REVENUE IS ADMITTEDLY BELOW RS.50 LAKHS. THEREFORE, IN VIEW OF THE CBDT CIRCULAR NO.17/2019 DATED 8 TH AUGUST, 2019 RAISING THE MONETARY LIMITS FOR FILING OF THE APPEALS BY THE REVENUE BEFORE THE TRIBUNAL TO RS.50 LAKHS AND THE SUBSEQUENT CLARIFICATION DATED 20 TH AUGUST, 2019 TO THE EFFECT THAT THE SAID CIRCULAR IS APPLICABLE EVEN TO PENDING APPEALS, THE APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE. ACCORDINGLY, THE SAME IS DISMISSED. HOWEVER, IF THE REVENUE AT ANY POINT OF TIME FINDS THAT THE TAX EFFECT INVOLVED IN THE GROUNDS OF THE REVENUE IS MORE THAN RS.50 LAKHS OR THAT THE SAME IS FALLING UNDER THE EXCEPTIONS 3 ITA.NO.6380/DEL./2018 SHRI DHEERAJ CHAUDHARY, NEW DELHI. PROVIDED IN THE SAID CIRCULAR, THE REVENUE MAY MOVE NECESSARY APPLICATION FOR RECALL OF THIS ORDER. 5. IN THE RESULT, THE APPEAL FILED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF I.E., ON 19.07.2021. SD/- SD/- (AMIT SHUKLA) (R.K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBER DELHI, DATED 19 TH JULY, 2021 VBP/- COPY TO 1. THE APP ELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT B BENCH, DELHI 6. GUARD FILE. // BY ORDER // ASSISTANT REGISTRAR : ITAT DELHI BENCHES : DELHI.