ACIT, New Delhi V. M/s. Nirguna Balik Satsang Mandal (India), New Delhi

ITA 68/DEL/2017

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 3218 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 10 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-11-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2008-2009
• Appeal Filed On: 04-01-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: PRAMITA M BISWAS
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: E NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER & SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER ITA NOS. 68, 69, 70, 71 & 72/DEL/2017 (ASSESSMENT YEARS : 2008-09, 2009-10, 2010-11, 2011 -12 & 2012-13) ACIT, CENTRAL CIRCLE 27, ROOM NO.327, 3 RD FLOOR, ARA CENTRE, JHANDEWALAN EXTN. NEW DELHI VS. NIRGUNA BALIK SATSANG MANDAL (INDIA) 11/11, PUSA ROAD, NEW DELHI. [PAN NO. AAATN 6337 K] (APPELLANT) .. (RESPONDENT) APPELLANT BY : : SHRI ABHISHEK MATHUR , C.A. RESPONDENTBY : : MS. PRAMITA M. BISWAS, CIT- D.R. DATE OF HEARING 13.11.2019 DATE OF PRONOUNCEMENT 14.11.2019 O R D E R PER BENCH: THESE FIVE APPEALS ARE FILED BY THE REVENUE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX [APPEALS]-31, NEW DE LHI DATED 25.10.2016 FOR ASSESSMENT YEARS 2008-09, 2009-10, 2 010-11, 2011-12 & 2012-13. 2. AT THE OUTSET, IT WAS BROUGHT TO OUR NOTICE THAT THE TAX EFFECT INVOLVED IN THESE APPEALS BEING LESS THAN RS. 50 LA CS, SQUARELY FALLS WITHIN - 2 - ITA NOS.68 TO 72/DEL/ 2017 ACIT VS. NIRGUNABALIK SATSANG MANDAL (INDIA) PVT. LTD. ASST.YEARS 2008-09, 2009-10, 2010-11, 2011-12 & 2012-13 THE AMBIT OF CIRCULAR NO. 17/2019 DATED 08.08.2019 ISSUED BY THE CENTRAL BOARD OF DIRECT TAXES PRESCRIBING THE TAX EFFECT FO R PREFERRING APPEALS BEFORE TRIBUNAL BY THE REVENUE AND SUBSEQUENT CLARI FICATION ISSUED BY CBDT ON 20 TH AUGUST, 2019. 3. AFTER PERUSING THE MATERIALS AVAILABLE ON RECORD , WE FIND THAT THE AMOUNT DISPUTED BEFORE US IS BELOW THE TAX EFFECT L IMIT PRESCRIBED BY CBDT VIDE CIRCULAR NO. 17/2019 DATED 08.08.2019 FOR PREFERRING APPEALS BEFORE TRIBUNAL BY THE REVENUE. ON PERUSAL OF THE C IRCULAR NO. 17/2019 DATED 08.08.2019 AND THE MATERIALS AVAILABLE ON REC ORD, LD. SR. DR COULD NOT POINT OUT AS TO HOW AND WHY SUCH A CIRCULAR IS NOT APPLICABLE TO THE FACTS OF THE CASES. WE FIND THAT THE SUBSEQUENT CL ARIFICATION DATED 20.08.2019 MAKES IT VERY CLEAR THAT THE REVISED MO NETARY LIMITS SHALL APPLY RETROSPECTIVELY TO PENDING APPEALS ALSO. THE CIRCULAR IS BINDING ON THE TAX AUTHORITIES. HENCE, WE HOLD THAT THE APPEAL S OF THE REVENUE DESERVE TO BE DISMISSED ON ACCOUNT OF LOW TAX EFFEC T VIDE CIRCULAR NO. 17/2019 DATED 08.08.2019 AND SUBSEQUENT CLARIFICATI ON ON 20.08.2019. ACCORDINGLY, ON ACCOUNT OF LOW TAX EFFECT CASE, WE DISMISS THESE APPEALS OF REVENUE IN LIMINE, WITHOUT GOING INTO THE MERITS OF THE CASE. 4. WE WOULD, HOWEVER, OBSERVE THAT CERTAIN TIMES IN STANCES STATED IN PARA NO. 10 OF THE CBDT CIRCULAR NO. 3/2018 DATED 1 1.07.2018 ARE NOT DISCERNABLE FROM THE ASSESSMENT AND APPELLATE ORDER S, THEREFORE, IN SUCH CASES, WE ALSO GIVE LIBERTY TO REVENUE THAT IF SUCH INSTANCES COMES TO THEIR NOTICE THAN, REVENUE MAY FILE MISCELLANEOUS APPLICATION WITH SUCH EVIDENCES. - 3 - ITA NOS.68 TO 72/DEL/ 2017 ACIT VS. NIRGUNABALIK SATSANG MANDAL (INDIA) PVT. LTD. ASST.YEARS 2008-09, 2009-10, 2010-11, 2011-12 & 2012-13 5. IN THE RESULT, ALL THE FIVE APPEALS OF THE REVEN UE ARE DISMISSED. THIS ORDER PRONOUNCED IN OPEN COURT ON THIS THE 14 TH DAY OF NOVEMBER, 2019. SD/- SD/- (R. K. PANDA) (K. NARASIMHA CHARY) ACCOUNTANT MEMBER JUDICIAL M EMBER NEW DELHI; DATED 14/11/2019 PRITI YADAV, SR.PS COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI DRAFT DICTATED 13.11.2019 DRAFT PLACED BEFORE AUTHOR 13.11.2019 APPROVED DRAFT COMES TO THE SR.PS/PS ORDER SIGNED AND PRONOUNCED ON FILE SENT TO THE BENCH CLERK DATE ON WHICH FILE GOES TO THE AR DATE ON WHICH FILE GOES TO THE HEAD CLERK. DATE OF DISPATCH OF ORDER. DATE OF UPLOADING ON THE WEBSITE