ITO, Ward-1, Sonepat V. Dharam Pal, Sonepat

ITA 8123/DEL/2018

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 5809 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 8 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-09-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 21-12-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MD GAYASUDDIN ANSARI
• Keywords: Tax effect
• Section: 254(2)

Judgement Text

ITA NO.- 8123/DEL/2018 DHARAM PAL, SONEPAT PAGE 1 OF 4 IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: B: NEW DELHI) BEFORE SH. KUL BHARAT, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA NO:- 8123/DEL/2018 ( ASSESSMENT YEAR: 2013-14) ITO, WARD-1 SONEPAT VS. SHRI DHARAM PAL S/O. SH. AMRAT, VIOLLAGE ASAWARPUR, P.O.RAI, NEAR SHIV MANDIR, DISTT. SONEPPAT PAN NO: BLHPP1959G APPELLANT RESPONDENT REVENUE BY : MD. GAYASUDDIN ANSARI, SR. DR ASSESSEE BY : SHRI VISHAL GOEL, CA PER ANADEE NATH MISSHRA, AM (A) THIS APPEAL BY REVENUE IS FILED AGAINST THE IMPUGN ED ORDER OF LEARNED COMMISSIONER OF INCOME TAX (APPEALS), ROHTAK, [LD. CIT(A), FOR SHORT], DATED 10.10.2018 FOR ASSESSMENT YEAR 2013-14. THE GROUN DS TAKEN IN THIS APPEAL OF REVENUE IS AS UNDER: 1. WHETHER ON THE FACTS AND IN THE CIRCUMSTANCES O F THE CASE, THE LD. CIT(A) HAS ERRED IN LAW & IN FACTS IN DELETING THE ADDITION OF RS. 76,40,965/- WITHOUT APPRECIATING THE PROVISION OF SECTION 56(2)(VIII) R.W.S. 57(IV) OF THE INCOME TAX ACT, 1961. 2. THAT THE APPELLANT CARVES LEAVE TO ADD, TO ALT ER, AMEND, MODIFY, SUBSTITUTE, DELETE ITA NO.- 8123/DEL/2018 DHARAM PAL, SONEPAT PAGE 2 OF 4 AND / OR RESCIND ALL OR ANY OF THE GROUNDS OF APPEA L ON OR BEFORE OR AT THE HEARING, IF NECESSARY SO ARISES. (B) AT THE OUTSET, IT WAS BROUGHT TO OUR NOTICE AT THE TIME OF HEARING, BY LEARNED AUTHORIZED REPRESENTATIVE (LD. AR FOR SHORT) FOR ASSESSEE, THAT TAX EFFECT IN THIS APPEAL IS BELOW RS. 50,00,000/-. VIDE RECENT CBDT CIRCULAR NO. 17/2019 DATED 08.08.2019 READ WITH EARLIER CBDT CIRCULAR NO. 3 OF 2018, DATED 11.07.2018, MINIMUM THRESHOLD LIMIT OF TAX EFFECT FOR FILING OF APPEALS BY REVENUE IN INCOME TAX APPELLATE TRIBUNAL (ITAT, FOR SHORT) HAS BEEN ENHANCED TO R S. 50,00,000/-. IN A SUBSEQUENT CLARIFICATION ISSUED BY CBDT VIDE F.NO. 279/MISC/M- 93/2018-ITJ, DATED 20/08/2019, IT HAS BEEN CLARIFIED BY CBDT THAT THE AFORESAID REVIS ED MONETARY LIMIT IS ALSO APPLICABLE TO ALL PENDING APPEALS IN ITAT. IN VIEW OF THE FOR EGOING, IT WAS CONTENDED BY LD. AR FOR ASSESSEE, THAT THIS APPEAL IS NOT MAINTAINABLE. LEARNED SENIOR DEPARTMENTAL REPRESENTATIVE [LD. SR. DR, FOR SHORT) AGREED WIT H THIS CONTENTION OF THE LD. AR FOR ASSESSEE, AND DID NOT PRESS THE APPEAL. THEREFORE, THIS APPEAL IS DISMISSED BEING NOT PRESSED; AND ALSO BEING NOT MAINTAINABLE HAVING REG ARD TO AFORESAID CBDT CIRCULAR NO. 17/2019 DATED 08.08.2019 READ WITH AFORESAID CBDT C IRCULAR NO. 3 OF 2018 IN THE LIGHT OF AFORESAID CLARIFICATION DATED 20/08/2019. (C) BEFORE LEAVING, WE CLARIFY THAT REVENUE WILL BE AT LIBERTY TO APPROACH INCOME TAX APPELLATE TRIBUNAL U/S 254(2) OF INCOME TAX ACT, 1961 SEEKING RECALL OF THIS ORDER AND, FOR RESTORATION OF THIS A PPEAL IF IT IS FOUND THAT APPEAL OF REVENUE IS NOT COVERED BY AFORESAID CBDT CIRCULA RS DATED 08.08.2019 AND 11.07.2018. ITA NO.- 8123/DEL/2018 DHARAM PAL, SONEPAT PAGE 3 OF 4 (D) IN THE RESULT, THIS APPEAL BY REVENUE IS DISMISSED. OUR DECISION WAS ORALLY PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF REP RESENTATIVES OF BOTH SIDES, AFTER CONCLUSION OF HEARING ON 15 .09.2021. NOW, THIS WR ITTEN ORDER IS SIGNED TODAY ON 16/09/2021 . SD/- SD/- (KUL BHARAT) (ANADEE NATH MISSHR A) JUDICIAL MEMBER ACCOUNTANT MEMBE R DATED: 16/09/2021 *BINITA* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI