ITO, New Delhi V. M/s. La Mancha Resorts Pvt. Ltd., New Delhi

ITA 6398/DEL/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 6325 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-03-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 03-12-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P D KANUNJNA
• Keywords: Retrospective amendment; Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : E : NEW DELHI BEFORE SMT. DIVA SINGH , JUDICIAL M EMBER AND SH. O.P. KANT , ACCOUNTANT MEMBER ITA NO. 6398 /DEL/ 2015 ASSESSMENT YEAR: 2011 - 12 INCOME TAX OFFICER, WARD - 15(1), ROOM NO. 308A, C.R. BUILDING, I.P. ESTATE, NEW DELHI VS. LA MANCHA RESORTS PVT. LTD., 27, KADAMBRI APARTMENT, SECTOR - 9, ROHINI, NEW DELHI (PAN: AABCL9322J ) (APPELLANT) (RESPONDENT) APPELLANT BY SH. P. D. KANUNJNA, SR. DR RESPONDENT BY NONE DATE OF HEARING 10.03.2016 DATE OF PRONOUNCEMENT 22.03.2016 ORDER PER O.P. KANT , A. M. : THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST THE ORDER OF LEARNED COMMISSIONER OF INCOME TAX(APPEALS) DATED 03.09.2015 IN RELATION TO ASSESSMENT YEAR 2011 - 12 . 2. THERE IS NO APPEARANCE FROM THE SIDE OF THE ASSESSEE DESPITE NOTICE. WE HAVE HEARD THE LD. SR. DEPARTMENTAL REPRESENTATIVE AND PERUSED THE RELEVANT MATERIAL ON RECORD . IT IS NOTICED THAT THE CBDT HAS ISSUED CIRCULAR NO. 21 OF 2015 DATED 10.12.2015 WITH RE TROSPECTIVE EFFECT, REVISING THE MONETARY LIMIT TO RS.10,00,000/ - FOR NOT FILING APPEALS BEFORE THE TRIBUNAL. THE LD. SR. DEPARTMENTAL 2 ITA NO. 6398/DEL/2015 AY: 2011 - 12 REPRESENTATIVE , ALTHOUGH SUPPORTED THE ORDER OF THE ASSESSING OFFICER, BUT COULD NOT CONTROVERT THE FACT THAT TAX EFFECT INVOLVED IN THE APPEAL IS LESS THAN RS.10,00,000/ - . 3. FROM PARA 10 OF THE ABOVE CIRCULAR , IT IS PALPABLE THAT THE INSTRUCTION IS APPLICABLE TO THE PENDING APPEALS ALSO WITH RETROSPECTIVE EFFECT AND THERE IS A CLEAR - CUT DIRECTION TO THE DEPARTMENT TO WITH DRAW OR NOT PRESS SUCH APPEALS FILED BEFORE THE ITAT , WHEREIN TAX EFFECT IS LESS THAN RS.10,00,000/ - . GOING BY THE PRESCRIPTION OF THE AFORE - NOTED CIRCULAR, WE ARE OF THE VIEW THAT THE REVENUE SHOULD HAVE EITHER NOT FILED THE INSTANT APPEAL BEFORE THE TRIB UNAL OR WITHDRAWN THE SAME AS THE TAX EFFECT IN THIS APPEAL IS ADMITTEDLY LESS THAN THE PRESCRIBED LIMIT I.E. RS. 10,00,000/ - FOR NOT FILING THE APPEAL . ACCORDINGLY , WE DISMISS THE INSTANT APPEAL W ITHOUT GOING INTO MERITS OF THE CASE. 4. IN THE RESULT, THE APPEAL OF THE REVENUE STAND S DISMISSED. THE DECISION IS PRONOUNCED IN THE OPEN COURT ON 2 2 N D MARCH , 2016 . S D / - S D / - ( DIVA SINGH ) ( O.P. KANT ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 2 2 N D MARCH , 2016 . RK/ - COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASST. REGISTRAR, ITAT, NEW DELHI