ADIT, Dehradun V. Krohne Oil & Gas B.V., Gurgaon

ITA 747/DEL/2013

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0897 (ITAT-DEHRADUN)
• Duration Of Justice: 7 year(s) 10 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-12-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 15-06-2017
• Assessment Year: 2009-2010
• Appeal Filed On: 06-02-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A S RANA
• Assessee Lawyers: PUR USHOTTAM ANAND
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN CIRCUIT BENCH: DEHRADUN BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER ITA NO. 747 /DEL/2013 (A.Y 2009-10) (THROUGH VIDEO CONFERENCING) ADIT INTERNATIONAL TAXATION, 13-A, SUBHASH ROAD, AAYAKAR BHAVAN, DEHARADUN PIN: 248001 (APPELLANT) VS KROHNE OIL & GAS B. V. C/O. SRBC & ASSOCIATES, GOLF VIEW, CORPORATE TOWER B, SECTION 42, GURGAON 122 002 AACCK8966C (RESPONDENT) APPELLANT BY SH. A. S. RANA, SR. DR RESPONDENT BY SH. PURUSHOTTAM ANAND, ADVOCATE ORDER PER SUCHITRA KAMBLE, JM THE PRESENT APPEAL IS FILED BY THE REVENUE AGAINST ORDERS DATED 26/11/2012 FOR A.Y. 209-10 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS), DEHRADUN. 2. AT THE OUTSET, IT WAS BROUGHT TO OUR NOTICE THAT THE TAX EFFECT INVOLVED IN THE APPEAL BEING LESS THAN RS. 50 LACS, SQUARELY FALLS WITHIN THE AMBIT OF CIRCULAR NO. 17/2019 DATED 08.08.2019 ISSUED BY THE CENTRAL BOARD OF DIRECT TAXES PRESCRIBING THE TAX EFFECT FOR PREFERRING APPEAL BEFORE TRIBUNAL BY THE REVENUE AND SUBSEQUENT CLARIFICATION ISSUED BY CBDT ON 20 TH AUGUST, 2019. DATE OF HEARING 18.12.2020 DATE OF PRONOUNCEMENT 18.12.2020 3. AFTER PERUSING THE MATERIALS AVAILABLE ON RECORD, WE FIND THAT THE AMOUNT DISPUTED BEFORE US IS BELOW THE TAX EFFECT LIMIT PRESCRIBED BY CBDT VIDE CIRCULAR NO. 17/2019 DATED 08.08.2019 FOR PREFERRING APPEALS BEFORE TRIBUNAL BY THE REVENUE. ON PERUSAL OF THE CIRCULAR NO. 17/2019 DATED 08.08.2019 AND THE MATERIALS AVAILABLE ON RECORD, LD. DR COULD NOT POINT OUT AS TO HOW AND WHY SUCH A CIRCULAR IS NOT APPLICABLE TO THE FACTS OF THE CASE. WE FIND THAT THE SUBSEQUENT CLARIFICATION DATED 20.08.2019 MAKES IT VERY CLEAR THAT THE REVISED MONETARY LIMITS SHALL APPLY RETROSPECTIVELY TO PENDING APPEALS ALSO. THE CIRCULAR IS BINDING ON THE TAX AUTHORITIES. HENCE, WE HOLD THAT THE APPEAL OF THE REVENUE DESERVE TO BE DISMISSED ON ACCOUNT OF LOW TAX EFFECT VIDE CIRCULAR NO. 17/2019 DATED 08.08.2019 AND SUBSEQUENT CLARIFICATION ON 20.08.2019. ACCORDINGLY, ON ACCOUNT OF LOW TAX EFFECT CASE, WE DISMISS THE APPEAL OF REVENUE IN LIMINE, WITHOUT GOING INTO THE MERITS OF THE CASE. 5. IN RESULT, THE REVENUES APPEAL IS DISMISSED. 6. ORDER PRONOUNCED IN OPEN COURT AT THE TIME OF HEARING IN PRESENCE OF BOTH THE PARTIES ON 18.12.2020 ORDER PRONOUNCED IN THE OPEN COURT ON THIS 18 TH DAY OF DECEMBER, 2020. SD/- SD/- (R. K. PANDA) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 18/12/2020 R. NAHEED COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI DATE OF DICTATION 18.12.2020. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 18.12.2020. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER 18.12.2020. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. PS/PS 18.12.2020. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 18.12.2020. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS 18.12.2020. DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 18.12.2020. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 18.12.2020. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER