ITO, New Delhi V. Smt. Jaswinder Kaur, Delhi

ITA 6761/DEL/2015

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 8581 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-01-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: H
• Assessment Year: misc
• Appeal Filed On: 23-12-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S N MEENA
• Keywords: Tax effect

Judgement Text

IN TH E INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : C : NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER ITA NO. 6761 /DEL/201 5 ASSESSMENT YEAR : 20 1 1 - 12 ITO, WARD - 36(4), NEW DELHI. VS JASWINDER KAUR, E - 3/6A, MODE L TOWN, DELHI. P AN: A LYPK9100A ITA NO. 6762 /DEL/201 5 ASSESSMENT YEAR: 20 11 - 12 ITO, WARD - 36(4), NEW DELHI. VS. HARSARWAR KAUR, E - 3/6A, MODEL TOWN, DELHI. P AN: A AMPK8609D (APP ELL A NT ) (RESPONDENT) A SSESSEE BY : MS GUNJAN JAI N, CA RE VENUE BY : SHRI S.N. MEENA, SR. DR DATE OF HEARING : 16 . 0 1 . 20 20 DATE OF PRONOUNCEMENT : 17 . 0 1 . 20 20 ORDER PER R. K. PANDA, AM : TH E ABOVE A PPEAL S FILED BY THE REVENUE ARE DIRECTED AGAINST THE SEPARATE ORDER S DATED 2 8 TH AP RIL, 2016 OF THE CIT(A) - 32, NEW DELHI, RELATING TO ASSESSMENT YEAR 20 1 1 - 12 . 2 . THE LD. COUNSEL FOR THE ASSESSEE, AT THE OUTSET, SUBMITTED THAT THE TAX EFFECT INVOLVED IN THE GROUNDS RAISED BY THE REVENUE IN THESE APPEALS IS BELOW RS.50 LAKHS. T HEREFORE, IN VIEW OF THE RECENT CBDT CIRCULAR NO.17/2019 DATED 8 TH AUGUST, 2019, RAISING THE MONETARY LIMIT FOR FILING OF THE APPEAL BY THE REVENUE BEFORE THE TRIBUNAL TO RS.50 LAKHS AND THE SUBSEQUENT ITA NO S . 6761 & 6762 /DEL/201 5 2 CLARIFICATION OF THE CBDT, VIDE NOTIFICATION DATED 20 T H AUGUST, 2019 STATING THAT THE SAID CIRCULAR IS APPLICABLE EVEN TO PENDING APPEALS, THE APPEAL S FILED BY THE REVENUE ARE NOT MAINTAINABLE. 3 . THE LD. DR, ON THE OTHER HAND, FAIRLY CONCEDED THAT THE TAX EFFECT INVOLVED IN THE GROUNDS RAISED BY THE REVENUE IN THE ABOVE APPEALS BEING BELOW RS.50 LAKHS , THE APPEAL S FILED BY THE REVENUE SQUARELY FALL WITHIN THE AMBIT OF THE RECENT CBDT CIRCULAR NO.17/2019 DATED 8 TH AUGUST, 2019 AND THE SUBSEQUENT CLARIFICATION DATED 20 TH AUGUST, 2019. 4 . AFTER HEARING BOTH TH E SIDES , WE FIND THE TAX EFFECT INVOLVED IN THE GROUNDS RAISED BY THE REVENUE IN THE ABOVE APPEALS IS ADMITTEDLY BELOW RS.50 LAKHS . T HEREFORE, IN VIEW OF T HE CBDT CIRCULAR NO.17/2019 DATED 8 TH AUGUST, 2019 RAISING THE MONETARY LIMITS FOR FILING OF THE APP EALS BY THE REVENUE BEFORE THE TRIBUNAL TO RS.50 LAKHS AND THE SUBSEQUENT CLARIFICATION DATED 20 TH AUGUST, 2019 TO THE EFFECT THAT THE SAID CIRCULAR IS APPLICABLE EVEN TO PENDING APPEALS, THE APPEAL S FILED BY THE REVENUE ARE NOT MAINTAINABLE . ACCORDINGLY, THE SAME ARE DISMISSED. 5. HOWEVER, IF THE REVENUE AT ANY POINT OF TIME FINDS THAT THE TAX EFFECT INVOLVED IN THE GROUNDS OF THE REVENUE IS MORE THAN RS.50 LAKHS OR THAT THE SAME IS FALLING UNDER THE EXCEPTIONS PROVIDED IN THE SAID CIRCULAR, THE REVENUE MAY MOVE NECESSARY APPLICATION FOR RECALL OF THIS ORDER. 6 . IN THE RESULT, THE APPEAL S FILED BY THE REVENUE ARE DISMISSED. THE DECISION WAS PRONOUNCED IN THE OPEN COURT ON 17 . 0 1 .20 20 . SD/ - SD/ - ( SUCHITRA KAMBLE ) ( R. K. PANDA ) JUDICIAL MEMBER ACCOUNTANT MEMFBER ITA NO S . 6761 & 6762 /DEL/201 5 3 DATED: 17 TH JANUARY, 20 20 DK COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT. REG ISTRAR, ITAT, NEW DELHI