DCIT (TDS), Chandigarh V. M/s Punjab Infrastructure Development Board, Chandigarh

ITA 883/CHANDI/2013

• Counselvise Citation: [2018] 112 COUNSELVISE.COM (IT) 5494 (ITAT-CHANDIGARH)
• Duration Of Justice: 5 year(s) 1 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-11-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 04-09-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: DEEPAK AGARWAL
• Keywords: Tax effect; TDS

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, B, CHANDIGARH , . .., , BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER ./ ITA NOS. 1354 TO 1355/CHD/2012 ! ' / ASSESSMENT YEARS : 2007-08 & 2008-09 THE DY.CIT (TDS), CHANDIGARH PUNJAB INFRASTRUCTURE DEVELOPMENT BOARD, SCO 33-35, SECTOR 34-A, CHANDIGARH # ./TAN NO: PTLP10093G #$/ APPELLANT &'#$ /RESPONDENT (APPEAL AGAINST THE ORDER OF CIT(A),CHANDIGARH DAT ED 13.10.2012) ./ ITA NOS. 882 TO 884/CHD/2013 ! ' / ASSESSMENT YEARS : 2009-10, 2010-11, 2011-12 THE DY.CIT (TDS), CHANDIGARH PUNJAB INFRASTRUCTURE DEVELOPMENT BOARD, SCO 33-35, SECTOR 34-A, CHANDIGARH # ./TAN NO: PTLP10093G #$/ APPELLANT &'#$ /RESPONDENT (APPEAL AGAINST THE ORDER OF CIT(A),CHANDIGARH DAT ED 28.06.2013) & ./ ITA NOS. 774 TO 776/CHD/2013 ! ' / ASSESSMENT YEARS : 2009-10, 2010-11, 2011-12 THE DY.CIT (TDS), CHANDIGARH PUNJAB INFRASTRUCTURE DEVELOPMENT BOARD, SCO 33-35, SECTOR 34-A, CHANDIGARH # ./TAN NO: PTLP10093G #$/ APPELLANT &'#$ /RESPONDENT (APPEAL AGAINST THE ORDER OF CIT(A),CHANDIGARH DAT ED 01.04.2013) () * + /ASSESSEE BY : SH. DEEPAK AGARWAL, ADVOCATE * + / REVENUE BY : SH. G.S.PHANI KISHORE, CIT DR , * ) - /DATE OF HEARING : 01.11.2018 ./0'! * ) - / DATE OF PRONOUNCEMENT : 01.11 . 2018 ITA NO. 991/CHD/2017- M/S OCTAMAC SOFTWARE PVT LTD., CHANDIGARH 2 / ORDER PER BENCH: THE CAPTIONED APPEALS HAVE BEEN PREFERRED BY THE RE VENUE AGAINST THE SEPARATE ORDERS OF THE COMMISSIONER OF INCOME T AX (APPEALS), CHANDIGARH [HEREINAFTER REFERRED TO AS CIT(A)]. 2. AT THE OUTSET, THE LD. COUNSEL OF THE ASSESSEE S UBMITTED THAT THE TAX EFFECT INVOLVED IN THE AFORESAID APPEALS IS LESS T HAN RS. 20 LACS. THE LD. DR HAS ALSO FAIRLY ADMITTED THAT CBDT CIRCULAR NO. 3/2018 IS APPLICABLE TO THESE APPEALS, HENCE, THESE APPEALS OF THE REVENUE ARE LIABLE TO BE DISMISSED. 3. IT MAY BE NOTED THAT CBDT VIDE CIRCULAR NO. 3/20 18 DATED 11.07.2018 HAS REVISED THE MONETARY LIMIT UPTO RS.2 0 LACS FOR FILING APPEALS BY THE DEPARTMENT BEFORE THE TRIBUNAL AND F URTHER VIDE PARA 13 OF THE SAID CIRCULAR IT HAS BEEN CLARIFIED THAT SAID C IRCULAR IS APPLICABLE RETROSPECTIVELY TO THE PENDING APPEALS ALSO. THE H ONBLE PUNJAB & HARYANA HIGH COURT IN THE CASE OF PRINCIPAL CIT OF INCOME TAX VS. SURINDER KUMAR SINGHAL ITA NO 406-2016 (O&M) VIDE ORDER DATED 30.1.2017 WHILE FURTHER RELYING UPON THE DECISION O F THE HON'BLE SUPREME COURT IN THE CASE OF CIT VS. DHANALEKSHMI BANK LTD . (2015) 373 ITR 526 (SC), HAS DISMISSED THE APPEAL OF THE REVENUE W ITHOUT GOING INTO THE MERITS DUE TO LOW TAX EFFECT LEAVING THE QUESTION O F LAW OPEN. IN VIEW OF THE CBDT CIRCULAR NO. 03/2018 (SUPRA) AND IN THE LI GHT OF THE ABOVE REFERRED TO DECISION OF THE HON'BLE JURISDICTIONAL PUNJAB & HARYANA HIGH ITA NO. 991/CHD/2017- M/S OCTAMAC SOFTWARE PVT LTD., CHANDIGARH 3 COURT (SUPRA), THE CAPTIONED APPEALS OF THE REVENU E ARE DISMISSED DUE TO LOW TAX EFFECT. IT IS, HOWEVER, CLARIFIED THAT THE DISMISSAL OF THE ABOVE APPEALS SHALL NOT BE TAKEN TO BE AFFIRMATION OF THE ORDERS OF THE CIT(A) ON MERITS. THE LEGAL ISSUE RAISED BY THE REVENUE IS BEING LEFT OPE N TO BE ADJUDICATED IN AN APPROPRIATE CASE. ORDER PRONOUNCED IN THE OPEN COURT ON 01.11.2018 SD/- SD/- ( . . , / B.R.R. KUMAR) !/ ACCOUNTANT MEMBER ( '# $ / SANJAY GARG ) % ! / JUDICIAL MEMBER DATED : 01.11.2018 .. 1 * & )23 43') / COPY OF THE ORDER FORWARDED TO : 1. #$ / THE APPELLANT 2. &'#$ / THE RESPONDENT 3. 5) / CIT 4. 5) ( )/ THE CIT(A) 5. 36 & ) 7 , - 7 ! , 89: / DR, ITAT, CHANDIGARH 6. ; , / GUARD FILE 1 / BY ORDER, < / ASSISTANT REGISTRAR