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ITA 6392/DEL/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 3449 (ITAT-DELHI)
• Duration Of Justice: 10 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-08-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2011-2012
• Appeal Filed On: 04-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NAINA SOIN KAPIL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: B NEW DELHI BEFORE SHRI R.K.PANDA, ACCOUNTANT MEMBER MS. SUCHITRA KAMBLE, JUDICIAL MEMBE R ITA NO.-6390/DEL/2018 (A.Y. 2009-10) ITA NO.-6391/DEL/2018 (A.Y. 2010-11) ITA NO.- 6392/DEL/2018 (A.Y. 2011-12) ITA NO.- 6393/DEL/2018 (A.Y. 2012-13) ITA NO.- 6394/DEL/2018 (A.Y. 2013-14) ACIT CENTRAL CIRCLE-8, NEW DELHI APPELLANT VS SH. NAGENDER, FLAT NO. 16, A-44/45, JAWAHAR PARK, NEW DELHI PAN : ADEPN5952B RESPONDENT ASSESSEE BY NONE CAS REVENUE BY MS. NAINA SOIN KAPIL, SR.DR ORDER PER SUCHITRA KAMBLE, J.M. THESE APPEALS ARE FILED BY THE DEPARTMENT AGAINST SEPARATE ORDER DATED 09.07.2018 PASSED BY THE COMMISSIONER O F INCOME TAX (APPEALS)-24, NEW DELHI FOR ASSESSMENT YEAR 20 09-10, 2010- 11, 2011-12, 2012-13 AND 2013-14 RESPECTIVELY. 2. AT THE OUTSET, IT WAS BROUGHT TO OUR NOTICE THAT THE TAX EFFECT INVOLVED IN THESE APPEALS BEING LESS THAN RS. 50 LA CS, SQUARELY FALLS WITHIN THE AMBIT OF CIRCULAR NO. 17/2019 DATE D 08.08.2019 ISSUED BY THE CENTRAL BOARD OF DIRECT TAXES PRESCRI BING THE TAX DATE OF HEARING 2 3 .0 8 .201 9 DATE OF PRONOUNCEMENT 28 .0 8 .201 9 2 ITA NO. 6390-6394/DEL/2018 (SH. NAGENDER) EFFECT FOR PREFERRING APPEALS BEFORE TRIBUNAL BY TH E REVENUE AND SUBSEQUENT CLARIFICATION ISSUED BY CBDT ON 20 TH AUGUST, 2019. 3. AFTER PERUSING THE MATERIALS AVAILABLE ON RECORD , WE FIND THAT THE AMOUNT DISPUTED BEFORE US IS BELOW THE TAX EFFE CT LIMIT PRESCRIBED BY CBDT VIDE CIRCULAR NO. 17/2019 DATED 08.08.2019 FOR PREFERRING APPEALS BEFORE TRIBUNAL BY THE REVEN UE. ON PERUSAL OF THE CIRCULAR NO. 17/2019 DATED 08.08.2019 AND TH E MATERIALS AVAILABLE ON RECORD, LD. SR. DR COULD NOT POINT OUT AS TO HOW AND WHY SUCH A CIRCULAR IS NOT APPLICABLE TO THE FACTS OF THE CASE. WE FIND THAT THE SUBSEQUENT CLARIFICATION DATED 20.08. 2019 MAKES IT VERY CLEAR THAT THE REVISED MONETARY LIMITS SHALL A PPLY RETROSPECTIVELY TO PENDING APPEALS ALSO. THE CIRCUL AR IS BINDING ON THE TAX AUTHORITIES. HENCE, WE HOLD THAT THE APPEAL S OF THE REVENUE DESERVE TO BE DISMISSED ON ACCOUNT OF LOW T AX EFFECT VIDE CIRCULAR NO. 17/2019 DATED 08.08.2019 AND SUBSEQUEN T CLARIFICATION ON 20.08.2019. ACCORDINGLY, ON ACCOUN T OF LOW TAX EFFECT CASE, WE DISMISS THESE APPEALS OF REVENUE IN LIMINE, WITHOUT GOING INTO THE MERITS OF THE CASE. 4. IN THE RESULT, APPEALS OF THE REVENUE ARE DISMIS SED. ORDER PRONOUNCED IN THE OPEN COURT ON 28.08.2019 SD/- SD/- (R.K.PANDA) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 28.08.2019 *BR* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 3 ITA NO. 6390-6394/DEL/2018 (SH. NAGENDER) 4. CIT(APPEALS) 5. DR: ITAT TRUE COPY ASSISTANT REGISTRAR ITAT NEW DELHI DATE OF DICTATION 26/08/2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 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 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 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