ITO, Saharanpur V. Sh. Anupam Sushil Garg Prop., Saharanpur

ITA 720/DEL/2017

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0474 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 10 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-12-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 1995-1996
• Appeal Filed On: 07-02-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: A NEW DELHI BEFORE SHRI O.P. KANT, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER ITA NO.720/DEL./2017 ASSESSMENT YEAR: 1995-96 ITO, WARD-3(1), COURT ROAD, SAHARANPUR VS. M/S. ANUPAM SUSHIL GARG PROP., M/S. ANURAG ENTERPRISES, C/O- VENUS CINEMA, GHANTAGHAR, SAHARANPUR PAN :AEYPG5590G (APPELLANT) (RESPONDENT) ORDER PER O.P. KANT, AM: THE PRESENT APPEAL BY THE REVENUE IS DIRECTED AGAIN ST ORDER DATED 30.11.2016, PASSED BY LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-MUZAFFARNAGAR, FOR ASSESSMENT YEAR 19 95-96. 2. NONE PRESENT FOR THE APPELLANT. AT THE OUTSET, THE LEARNED SR. DR BROUGHT TO OUR ATTENTION THAT CBDT, VIDE CIRCULA R NO. 17/2019 DATED 08 TH AUGUST, 2019, HAS DECIDED THAT THE REVENUE WOULD NOT PREFER ANY APPEAL BEFORE THE TRIBUNAL, IF THE TAX EFFECT IS APPELLANT BY SHRI SOHAIL MALIK, SR.DR RESPONDENT BY NONE DATE OF HEARING 23.12.2020 DATE OF PRONOUNCEMENT 23.12.2020 2 ITA NO. 720/DEL./2017 LESS THAN RS.50 LAKHS. THEREFORE, HE PLEADED THAT T HE APPEAL OF THE REVENUE BE DECIDED AS PER THE INSTRUCTION OF TH E CBDT. 3. WE HAVE HEARD LEARNED SR. DR THROUGH VIDEO CONFERE NCING 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 APP EALS. THIS CIRCULAR IS NOT IN SUPERSESSION OF THE EARLIER CIRC ULAR BUT ONLY AMENDS THE MONETARY LIMITS AS WELL AS GIVES CLARIFI CATION WITH REGARD TO PARAGRAPH 5 OF THE EARLIER CIRCULAR. THIS , INTER ALIA, MEANS THAT ALL THE OTHER CONDITIONS MENTIONED IN TH E EARLIER CIRCULAR NO. 3 OF 2018 DATED 11.7.2018 WILL APPLY MUTATIS MUTANDIS INCLUDING THAT, IT WILL APPLY TO ALL THE PENDING A PPEALS. 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 CIR CULAR, THE APPEAL OF THE REVENUE IS DISMISSED AS NON-MAINTAINA BLE AS THE TAX EFFECT INVOLVED IN THE APPEAL IS BELOW RS.50 LA KHS. HOWEVER, IT IS MADE CLEAR THAT THE DEPARTMENT IS AT LIBERTY TO FILE MISCELLANEOUS APPLICATION FOR RECALLING OF THE ORDE R, IF THE TAX EFFECT IS FOUND TO BE MORE THAN THE PRESCRIBED LIMI T OF RS.50,00,000/- OR ANY OF THE CONDITIONS ETC., AS AV AILABLE IN THE AMENDMENT CARRIED OUT IN PARA 10 OF CIRCULAR NO. 3/ 2018, DATED 20.08.2018, IS MADE OUT. 3 ITA NO. 720/DEL./2017 5. IN THE RESULT, THE APPEAL OF REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 23 RD DECEMBER, 2020. SD/- SD/- (SUCHITRA KAMBLE) (O.P. KANT) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 23 RD DECEMBER, 2020. RK/- (D.T.D.S.) COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASST. REGISTRAR, ITAT, NEW DELHI