ITO, Ward- 3(3), Noida V. Sarla Devi, Gautam Budh Nagar

ITA 6649/DEL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 5987 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-01-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 17-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AGAINST IMPUGNED PASSED
• Keywords: Retrospective amendment; Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC, NEW DELHI BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER ITA NO. 6649/DEL/2018 ASSESSMENT YEAR: 2010-11 ITO WARD 3(3), A-2D, AAYAKAR BHAWAN, SECTOR-24, NOIDA. VS. SARLA DEVI W/O SH. DANVEER SINGH VILL-DAYANTPUR, JEWAR, GAUTAM BUDH NAGAR, NOIDA, UTTAR PRADESH. EDJPD9184A ( APPELLANT ) (RESPONDENT) ORDER THIS APPEAL BY THE REVENUE AGAINST THE IMPUGNED ORDER PASSED BY THE LD. CIT(A)-I, NOIDA IN RELATION TO ASSESSMENT Y EAR 2010-11. 2. THE LEARNED DR SUPPORTED THE ORDER OF THE ASSESS ING OFFICER, BUT COULD NOT CONTROVERT THE FACT THAT THE TAX EFFECT INVOLVE D IN THIS APPEAL IS LESS THAN RS.20,00,000/-. IN THIS CASE, NOTICE OF HEARING TO THE ASSESSEE WAS SENT BY THE REGISTERED AD POST, IN SPITE OF THE SAME, ASSES SEE, NOR HIS AUTHORIZED REPRESENTATIVE APPEARED TO PROSECUTE THE MATTER IN DISPUTE, NOR FILED ANY APPLICATION FOR ADJOURNMENT. KEEPING IN VIEW THE F ACTS AND CIRCUMSTANCES OF THE PRESENT CASE AND THE ISSUE INVOLVED IN THE PRES ENT APPEAL, I AM OF THE VIEW THAT NO USEFUL PURPOSE WOULD BE SERVED TO ISSU E NOTICE AGAIN AND AGAIN TO THE ASSESSEE, THEREFORE, I AM DECIDING THE PRESE NT APPEAL EXPARTE QUA ASSESSEE, AFTER HEARING THE LD. DR AND PERUSING THE RECORDS. 3. I HAVE HEARD LD. DR AND PERUSED THE RELEVANT MAT ERIAL ON RECORD. IT IS NOTICED THAT RECENTLY THE CBDT HAS ISSUED CIRCULAR NO. 03 OF 2018, DATED 11TH JULY, 2018 WITH RETROSPECTIVE EFFECT, REVISING THE MONETARY LIMIT TO RS.20,00,000/- FOR NOT FILING APPEALS BEFORE THE TR IBUNAL. DEPARTMENT BY SH. S.L. ANURAGI, SR. DR ASSESSEE BY NONE DATE OF HEARING 23/01/2019 DATE OF PRONOUNCEMENT 23/01/2019 2 4. FROM THE AFORE-NOTED CIRCULAR, IT IS PALPABLE TH AT THE INSTRUCTION IS APPLICABLE TO THE PENDING APPEALS ALSO WITH RETROSP ECTIVE EFFECT AND THERE IS A CLEAR-CUT DIRECTION TO THE DEPARTMENT TO WITHDRAW O R NOT PRESS SUCH APPEAL FILED BEFORE THE ITAT, WHEREIN TAX EFFECT IS LESS T HAN RS.20,00,000/-. GOING BY THE PRESCRIPTION OF THE AFORE-NOTED CIRCULAR, I AM OF THE VIEW THAT THE REVENUE SHOULD HAVE EITHER NOT FILED THE INSTANT AP PEAL BEFORE THE TRIBUNAL OR WITHDRAWN THE SAME AS THE TAX EFFECT IN THIS APP EAL IS ADMITTEDLY LESS THAN THE PRESCRIBED LIMIT, I.E., RS. 20,00,000/- FOR NOT FILING THE APPEAL BEFORE THE TRIBUNAL. ACCORDINGLY, I DISMISS THE INSTANT APPEAL FILED BY THE REVENUE WITHOUT GOING INTO MERITS OF THE CASE. HOWEVER, THE DEPARTMENT IS AT LIBERTY TO FILE MISCELLANEOUS APPLICATION, IF THE TAX EFFEC T IS FOUND TO BE MORE THAN THE PRESCRIBED LIMITED OF RS.20,00,000/- OR OTHERWI SE. ACCORDINGLY, THE APPEAL OF THE REVENUE STANDS DISMISSED. 5. IN THE RESULT, THE APPEAL OF THE REVENUE STANDS DISMISSED. THE DECISION IS PRONOUNCED ON 23/01/2019 SD/- (H.S. SIDHU) JUDICIAL MEMBER DATED: 23/01/2019 *KAVITA ARORA COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASST. REGISTRAR, ITAT, NEW DELHI 3 DATE OF DICTATION 23.01.2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 23.01.2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P S/PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 23/01 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS 24/01 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WE BSITE OF ITAT 24/01 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 25/0 1 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER