ITO, Ward- 33(2), New Delhi V. Sanjeev Aggarwal, New Delhi

ITA 7221/DEL/2017

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 0714 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 7 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-07-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2013-2014
• Appeal Filed On: 04-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: G NEW DELHI BEFORE SHRI O.P. KANT, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER [THROUGH VIDEO CONFERENCING] ITA NO.7221/DEL/2017 ASSESSMENT YEAR: 2013-14 ITO, WARD-33(2), NEW DELHI VS. SH. SANJEEV AGGARWAL, E-11/3, VASANT VIHAR, NEW DELHI PAN :AAEPA2964M (APPELLANT) (RESPONDENT) ORDER PER O.P. KANT, AM: THE PRESENT APPEAL BY THE REVENUE IS DIRECTED AGAIN ST THE ORDER DATED 08.09.2017 PASSED BY COMMISSIONER OF IN COME-TAX (APPEALS)-11, NEW DELHI, FOR ASSESSMENT YEAR 2013-1 4. 2. AT THE OUTSET, THE LEARNED SR. DR BROUGHT TO OUR A TTENTION THAT CBDT, VIDE CIRCULAR NO. 17/2019 DATED 08 TH AUGUST, 2019, HAS DECIDED THAT THE REVENUE WOULD NOT PREFER ANY A PPEAL BEFORE THE TRIBUNAL, IF THE TAX EFFECT IS LESS THAN RS.50 LAKHS. THEREFORE, APPELLANT BY SH. PRAKASH DUBEY, SR.DR RESPONDENT BY MS. SAMANGLA SAXENA, ADV. DATE OF HEARING 07.07.2021 DATE OF PRONOUNCEMENT 07.07.2021 2 ITA NO.7221/DEL/2017 HE PLEADED THAT THE APPEAL OF THE REVENUE BE DECIDE D AS PER THE INSTRUCTION OF THE CBDT. 3. WE HAVE HEARD LEARNED DR THROUGH VIDEO CONFERENCIN G AND PERUSED THE RELEVANT RECORD. WE FIND THAT THE CBDT VIDE CIRCULAR NO. 17/2019 DATED 08.08.2019, HAS ENHANCED THE MONE TARY LIMIT FOR FILING OF APPEALS BY THE DEPARTMENT BEFORE THE INCOME TAX APPELLATE TRIBUNAL FROM RS.20 LAKHS TO RS.50 LAKHS. THE SAID CIRCULAR ALSO MAKES REFERENCE TO THE EARLIER CIRCUL AR NO. 3/2018, DATED 11.7.2018 AND, ESPECIALLY STATES THAT AS A ST EP TOWARDS FURTHER MANAGEMENT OF LITIGATION, THE BOARD HAS DEC IDED TO ENHANCE THE MONETARY LIMIT FOR FILING OF THE APPEAL S. THIS CIRCULAR IS NOT IN SUPERSESSION OF THE EARLIER CIRCULAR BUT ONLY AMENDS THE MONETARY LIMITS AS WELL AS GIVES CLARIFICATION WITH REGARD TO PARAGRAPH 5 OF THE EARLIER CIRCULAR. THIS, INTER ALIA, MEANS THAT ALL THE OTHER CONDITIONS MENTIONED IN THE EARLIER CIRCU LAR NO. 3 OF 2018 DATED 11.7.2018 WILL APPLY MUTATIS MUTANDIS INCLUDING THAT, IT WILL APPLY TO ALL THE PENDING APPEALS. 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.7221/DEL/2017 5. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISMIS SED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (KULDIP SINGH) (O.P. KANT) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 7 TH JULY, 2021. RK/- COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASST. REGISTRAR, ITAT, NEW DELHI