ITO, W-6(1), Mohali V. Sh. Nirankar Singh, Mohali

ITA 669/CHANDI/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 6397 (ITAT-CHANDIGARH)
• Duration Of Justice: 8 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-01-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 16-08-2018
• Assessment Year: 2009-2010
• Appeal Filed On: 09-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: CHANDER KANTA
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH B , CHANDIGARH , !'# $' % & , '( BEFORE: SHRI SANJAY GARG, JUDICIAL MEMBER AND SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER ./ ITA NO.669/CHD/2018 / ASSESSMENT YEAR : 20009 THE I.T.O., WARD 6(1), MOHALI. SH.NIRANKAR SINGH, SCF-71, PHASE-X, MOHALI. ./PAN NO: ABRPS0919A /APPELLANT /RESPONDENT /ASSESSEE BY : SMT.CHANDERKANTA, SR.DR ! / REVENUE BY : SHRI PARIKSHIT AGGARWAL, CA '# $ /DATE OF HEARING : 15.01.2019 %&'(# /DATE OF PRONOUNCEMENT: 15.01.2019 ') /ORDER PER SANJAY GARG, JUDICIAL MEMBER : THE PRESENT APPEAL HAS BEEN FILED BY THE DEPARTMENT AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-2, CHANDIGARH (IN SHORT CIT(A)) DATED 22. 3.2018 RELATING TO ASSESSMENT YEAR 2009-10, PASSED U/S 250 (6) OF THE INCOME TAX ACT, 1961 (IN SHORT REFERRED TO AS ACT). 2. AT THE OUTSET, THE LD. AR HAS STATED THAT TAX EF FECT INVOLVED IN THE PRESENT CASE IS LESS THAN RS. 20 LA CS,THE MONETARY LIMIT REVISED BY THE CBDT VIDE ITS CIRCUL AR NO. 3/2018 DATED 11.07.2018 FOR FILING APPEAL TO THE I TAT .THE LD. DR FAIRLY ADMITTED TO THE SAME. DURING THE COURS E OF HEARING, THE LD. DR WAS SPECIFICALLY ASKED IF THE P RESENT ITA NO.669/CHD/2018 A.Y.2009-10 2 APPEAL FELL WITHIN ANY OF THE EXCLUSIONARY CLAUSES MENTIONED IN THE AFORESTATED CBDT CIRCULAR.THE LD.DR CATEGORI CALLY DENIED THE SAME AND REITERATED THAT THE APPEAL BE WITHDRAWN SINCE IT WAS COVERED BY THE AFORESAID MEN TIONED CBDT CIRCULAR. IN VIEW OF THE SAME THIS APPEAL OF THE REVENUE IS L IABLE TO BE DISMISSED. IT MAY BE NOTED THAT CBDT VIDE CIR CULAR NO. 3/2018 DATED 11.07.2018 HAS REVISED THE MONETARY LI MIT UPTO RS.20 LACS FOR FILING APPEALS BY THE DEPARTMEN T BEFORE THE TRIBUNAL AND FURTHER VIDE PARA 13 OF THE SAID C IRCULAR IT HAS BEEN CLARIFIED THAT SAID CIRCULAR IS APPLICABLE RETROSPECTIVELY TO THE PENDING APPEALS ALSO. THE H ONBLE PUNJAB & HARYANA HIGH COURT IN THE CASE OF PRINCIP AL CIT OF INCOME TAX VS. SURINDER KUMAR SINGHAL ITA NO 406-2 016 (O&M) VIDE ORDER DATED 30.1.2017 WHILE FURTHER RELY ING UPON THE DECISION OF THE HON'BLE SUPREME COURT IN THE CA SE OF CIT VS. DHANALEKSHMI BANK LTD. (2015) 373 ITR 526 (SC), HAS DISMISSED THE APPEAL OF THE REVENUE WITHOUT GOI NG INTO THE MERITS DUE TO LOW TAX EFFECT LEAVING THE QUESTI ON OF LAW OPEN. IN VIEW OF THE CBDT CIRCULAR NO. 03/2018 (SU PRA) AND IN VIEW OF THE CATEGORICAL STATEMENT OF THE LD.DR T HAT THE PRESENT APPEAL DID NOT FALL INTO ANY OF THE EXCLUSI ONARY CLAUSES OF THE SAID CIRCULAR AND FURTHER IN THE LI GHT OF THE ABOVE REFERRED TO DECISION OF THE HON'BLE JURISDICT IONAL PUNJAB & HARYANA HIGH COURT (SUPRA), THE PRESENT AP PEAL OF THE REVENUE IS DISMISSED DUE TO LOW TAX EFFECT. ITA NO.669/CHD/2018 A.Y.2009-10 3 5. IT IS, HOWEVER, CLARIFIED THAT THE DISMISSAL OF THE ABOVE APPEAL SHALL NOT BE TAKEN TO BE AFFIRMATION OF THE ORDER OF THE CIT(A) ON MERITS. THE LEGAL ISSUE RAISED BY THE REVENUE IS BEING LEFT OPEN TO BE ADJUDICATED IN AN APPROPRI ATE CASE. 6. IN THE RESULT, THE DEPARTMENTAL APPEAL IS DISMIS SED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- # $' % & (ANNAPURNA GUPTA) (SANJAY GARG ) '( / ACCOUNTANT MEMBER / JUDICIAL MEMBER *# /DATED: 15 TH JANUARY, 2019 * ' * &) *+,+ / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. - $ / CIT 4. - $ ( )/ THE CIT(A) 5. +./ 0 , #0 , 123/4 / DR, ITAT, CHANDIGARH 6. /35' / GUARD FILE &) $ / BY ORDER, 6 ! / ASSISTANT REGISTRAR