ACIT, CENTRAL CIRCLE- 27, NEW DELHI V. ASHOK CHATURVEDI, NEW DELHI

ITA 7629/DEL/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 9660 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-01-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 20-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SATPAL GULATI
• Keywords: Tax effect
• Section: 268A

Judgement Text

ACIT VS. ASHOK CHATURVEDI/ I.T.A.NO.7629/DEL/2017/A .Y.2012-13 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER . . /. I.T.A NO.7629/DEL/2017 / ASSESSMENT YEAR:2012-13 ACIT CENTRAL CIRCLE-27, ROOM NO. 327, ARA CENTRE, E-2, JHANDEWALAN EXTENSION, NEW DELHI. VS. ASHOK CHATURVEDI 305, 3 RD FLOOR, BHANOT CORNER, PAMPOSH ENCLAVE, GREATER KAILASH, NEW DELHI. PAN NO. AACPC1661P APPELLANT / RESPONDENT REVENUE BY SHRI SATPAL GULATI, CIT DR ASSESSEE BY SHRI M.P. RASTOGI, ADVOCATE / DATE OF HEARING: 04.01 .20 2 1 /PRONOUNCEMENT ON 04 .01 .20 2 1 /O R D E R PER BHAVNESH SAINI, J.M. THIS APPEAL BY REVENUE HAS BEEN DIRECTED AGAINST T HE ORDER OF LD. CIT(APPEALS)-29, NEW DELHI DATED 11.10.2017 FOR AY 2012-13. 2. WE HAVE HEARD LD. REPRESENTATIVES OF BOTH THE PA RTIES. 3. ADMITTEDLY, THE TAX EFFECT IN THE DEPARTMENTAL A PPEAL IS LESS THAN TO RS. 50 LAKHS. VIDE CIRCULAR NO. 3/18 DATED 11.0 7.2018 ISSUED BY CBDT U/S 268A OF THE I.T. ACT, IT HAS BEEN DIRECTED THAT THE DEPARTMENT SHALL NOT FILE APPEAL BEFORE THE TRIBUNAL IN CASE WHERE T HE TAX EFFECT DOES NOT EXCEED THE MONETARY LIMIT OF RS. 20 LAKHS. IT IS A LSO DIRECTED THAT THIS INSTRUCTION WILL APPLY RETROSPECTIVELY TO PENDING A PPEALS AND APPEALS TO BE FILED HENCEFORTH IN THE TRIBUNAL. PENDING APPEA LS BELOW THIS SPECIFIED ACIT VS. ASHOK CHATURVEDI/ I.T.A.NO.7629/DEL/2017/A .Y.2012-13 2 TAX EFFECT MAY BE WITHDRAWN/NOT PRESSED. THE AFORE SAID CIRCULAR HAS BEEN AMENDED BY ISSUING FURTHER CIRCULAR NO. 17/201 9, WHEREBY THE MONETARY LIMIT FOR FILING INCOME-TAX APPEALS BEFORE THE TRIBUNAL HAS BEEN ENHANCED TO RS. 50 LAKHS. LD. DR IN VIEW OF THE AB OVE BOARD CIRCULAR DID NOT PRESS THE DEPARTMENTAL APPEAL. THE CASE OF THE DEPARTMENT WOULD NOT FALL IN THE EXCEPTIONS PROVIDED IN THE ABOVE BO ARD CIRCULAR. IN THE RESULT, THE DEPARTMENTAL APPEAL IS NOT MAINTAINABLE AS THE APPEAL IS FILED AGAINST THE BOARD INSTRUCTION REFERRED TO ABOVE AND , THEREFORE, THE APPEAL OF THE DEPARTMENT IS LIABLE TO BE DISMISSED. 4. IN THE RESULT, THE DEPARTMENTAL APPEAL IS DISMIS SED. ORDER PRONOUNCED IN THE OPEN COURT ON 04.01.2021. SD/- SD/- (PRASHANT MAHARISHI) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 04.01.2021 * KAVITA ARORA, SR. P.S. COPY OF ORDER SENT TO- ASSESSEE/AO/PR. CIT/ CIT (A) / ITAT (DR)/GUARD FILE OF ITAT. BY ORDER ASSISTANT REGISTRAR, ITAT: DELHI BENCHES-DELHI