Appeal details
Counselvise Citation
[2021] 129 COUNSELVISE.COM (IT) 9854 (ITAT-DELHI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
3 year(s) 4 month(s) 5 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
02-03-2021
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
E
Assessment Year
2013-2014
Appeal Filed On
25-10-2017
Judgement Text
1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI E BEN CH, NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA NO.6466/DEL/2017 A.Y. 2013-14 ACIT, VS. MITTAL PROCESSORS PVT. LTD. CIRCLE PANIPAT OPP. SANJAY GANDHI EYE HOSPITAL PANIPAT VPO-SEWAH, PANIPAT APPELLANT BY : NONE RESPONDENT BY : SH. P. C. YADAV, ADVOCAT E DATE OF HEARING : 25.02.2021 DATE OF PRONOUNCEMENT : 02 .03.2021 ORDER PER O.P. KANT , AM : 1 . THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST CO MMON ORDER DATED 18.08.2017 PASSED BY COMMISSIONER OF INCOME-T AX (APPEALS), KARNAL, FOR ASSESSMENT YEAR 2013-14. 2. AT THE OUTSET, THE LEARNED SR. DR BROUGHT TO OUR A TTENTION THAT CBDT, VIDE CIRCULAR NO. 17/2019 DATED 08 TH AUGUST, 2019, HAS DECIDED THAT THE REVENUE WOULD NOT PREFER ANY APPEA L BEFORE THE TRIBUNAL, IF THE TAX EFFECT IS LESS THAN RS.50 LAKH S. THEREFORE, HE 2 PLEADED THAT THE APPEAL OF THE REVENUE BE DECIDED A S PER THE INSTRUCTION OF THE CBDT. 3. WE HAVE HEARD BOTH THE PARTIES THROUGH VIDEO CONFE RENCING AND PERUSED THE RELEVANT RECORD. WE FIND THAT THE C BDT VIDE CIRCULAR NO. 17/2019 DATED 08.08.2019, HAS ENHANCED THE MONETARY LIMIT FOR FILING OF APPEALS BY THE DEPARTM ENT BEFORE THE INCOME TAX APPELLATE TRIBUNAL FROM RS.20 LAKHS TO R S.50 LAKHS. THE SAID CIRCULAR ALSO MAKES REFERENCE TO THE EARLI ER CIRCULAR NO. 3/2018, DATED 11.7.2018 AND, ESPECIALLY STATES THAT AS A STEP TOWARDS FURTHER MANAGEMENT OF LITIGATION, THE BOARD HAS DECIDED TO ENHANCE THE MONETARY LIMIT FOR FILING OF THE APPEAL S. THIS CIRCULAR IS NOT IN SUPERSESSION OF THE EARLIER CIRCULAR BUT ONL Y AMENDS THE MONETARY LIMITS AS WELL AS GIVES CLARIFICATION WITH REGARD TO PARAGRAPH 5 OF THE EARLIER CIRCULAR. THIS, INTER ALIA, MEANS THAT ALL THE OTHER CONDITIONS MENTIONED IN THE EARLIER CIRCU LAR NO. 3 OF 2018 DATED 11.7.2018 WILL APPLY MUTATIS MUTANDIS INCLUDING THAT, IT WILL APPLY TO ALL THE PENDING APPEALS. 4. FURTHER, CBDT VIDE CIRCULAR DATED 20 TH AUGUST, 2019 (F. NO. 279/19-93/2018-ITJ), HAS CLARIFIED THAT IT WILL APP LY TO ALL PENDING APPEALS. THUS, IN VIEW OF THE AFORESAID CIRCULAR, T HE APPEALS OF THE REVENUE ARE DISMISSED AS NON-MAINTAINABLE AS THE TA X EFFECT INVOLVED IN THE APPEALS ARE BELOW RS.50 LAKHS. HOWE VER, IT IS MADE CLEAR THAT THE DEPARTMENT IS AT LIBERTY TO FILE MIS CELLANEOUS APPLICATION FOR RECALLING OF THE ORDER, IF THE TAX EFFECT IS FOUND TO BE MORE THAN THE PRESCRIBED LIMIT OF RS.50,00,000/- OR ANY OF THE 3 CONDITIONS ETC., AS AVAILABLE IN THE AMENDMENT CARR IED OUT IN PARA 10 OF CIRCULAR NO. 3/2018, DATED 20.08.2018, IS MAD E OUT. 5. IN THE RESULT, THE APPEAL OF REVENUE IS DISMISSED. ORDER PRONOUN ORDER PRONOUN ORDER PRONOUN ORDER PRONOUNCED IN THE OPEN COURT ON CED IN THE OPEN COURT ON CED IN THE OPEN COURT ON CED IN THE OPEN COURT ON 2 22 2 ND NDND ND MARCH MARCH MARCH MARCH, 2021 , 2021 , 2021 , 2021 SD/- SD/- ( KUL BHARAT ) (O.P KANT) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 02.03.2021 *NEHA* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASST. REGISTRAR ITAT, NEW DELHI DATE OF DICTATION 25.02.2021 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 25.02.2021 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER 25.02.2021 DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS /PS 25.02.2021 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 25.02.2021 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/ PS 25.02.2021 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WE BSITE OF ITAT 02.03.2021 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH FILE GOES TO THE HEAD CLERK. THE DATE ON WHICH FILE GOES TO THE ASSISTANT REGIST RAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER
