ACIT, Circle- 55(1), New Delhi V. Brijesh Kumar, Delhi

ITA 7889/DEL/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 9658 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-01-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 29-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRAKASH DUBEY
• Assessee Lawyers: NIPPUN MITTAL
• Keywords: Tax effect
• Section: 268A

Judgement Text

ACIT VS. BRIJESH KUMAR/ I.T.A.NO.7889/DEL/2017/A.Y. 2013-14 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.7889/DEL/2017 / ASSESSMENT YEAR:2013-14 ACIT CIRCLE-55(1), ROOM NO. D-219, BLOCK D, VIKAS BHAWAN, NEW DELHI. VS. BRIJESH KUMAR C-52, VIVEK VIHAR, NEW DELHI. PAN NO. AAGPK3624G APPELLANT / RESPONDENT REVENUE BY SHRI PRAKASH DUBEY, SR. DR ASSESSEE BY SHRI NIPPUN MITTAL, CA / 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)-19, NEW DELHI DATED 25.10.2017 FOR AY 2013-14. 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. BRIJESH KUMAR/ I.T.A.NO.7889/DEL/2017/A.Y. 2013-14 2 TAX EFFECT MAY BE WITHDRAWN/NOT PRESSED.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