DCIT, New Delhi V. M/s. Shine Travels & Cargo Pvt. Ltd., New Delhi

ITA 977/DEL/2013

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 6198 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 1 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-03-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 30-03-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 18-02-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PARMITA M VISHVAS
• Keywords: Retrospective amendment; Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : G : NEW DELHI BEFORE SH. I.C. SUDHIR , JUDICIAL M EMBER AND SH. O.P. KANT , ACCOUNTANT MEMBER ITA NO. 977 /DEL/ 2013 ASSESSMENT YEAR: 2009 - 10 DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 8(1), ROOM NO. 163, C.R. BUILDING, NEW DELHI VS. M/S. SHINE TRAVELS & CARGO PVT. LTD., MEHTAB HOUSE A - 36, MOHAN COOP. IND. ESTATE, NEW DELHI GIR/PAN : AAACS8200K (APPELLANT) (RESPONDENT) APPELLANT BY SMT. PARMITA M. V ISHVAS, CIT(DR) RESPONDENT BY NONE DATE OF HEARING 30.03.2016 DATE OF PRONOUNCEMENT 31.03.2016 ORDER PER O.P. KANT , A. M. : THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST THE ORDER OF LEARNED COMMISSIONER OF INCOME TAX(APPEALS) DATED 29.11.2012 IN RELATION TO ASSESSMENT YEAR 2009 - 10 , RAISING THE FOLLOWING GROUNDS F APPEAL: I. THE LEARNED COMMISSIONER OF INCOME TAX(APPEALS) HAS ERRED IN DELETING THE ADDITION OF R S. 4,89,787/ - MADE BY THE ASSESSING OFFICER U/S 40(A)(IA) OF THE INCOME - TAX ACT, 1961 . II. THE LEARNED COMMISSIONER OF INCOME TAX(APPEALS) HAS ERRED IN DELETING THE ADDITION OF RS. 22,19,202/ - MADE BY THE ASSESSING OFFICER ON ACCOUNT OF COMMISSION EXPENSES. III. THE APPELLANT CRAVES , LEAVE OR RESERVING THE RIGHT TO AMEND MODIFY, ALTER, ADD OR FOREGO ANY GROUND(S) OF APPEAL AT ANY TIME BEFORE OR DURING THE HEARING OF THIS APPEAL. 2 ITA NO. 977/DEL/2013 AY: 2009 - 10 2. NONE APPEARED ON BEHALF OF THE ASSESSEE . WE HAVE HEARD THE LD. SR. DEPARTMENTAL REPRESENTATIVE AND PERUSED THE RELEVANT MATERIAL ON RECORD . REVENUE HAS ALSO FILED APPLICATION FOR ADJOURNMENT WHICH WAS REJECTED BY THIS BENCH ON THE GROUND THAT NO FRUITFUL PURPOSE WOULD BE SERVED TO ADJOURN THE MATTER BECAUSE THE TAX EFFECT INVOLVED IN THE MATTER IS LESS THAN RS. 10 LAKHS. IT IS NOTICED THAT THE CBDT HAS ISSUED CIRCULAR NO. 21 OF 2015 DATED 10.12.2015 WITH RETROSPECTIVE EFFECT, REVISING THE MONETARY LIMIT TO RS.10,00,000/ - FOR NOT FILIN G APPEALS BEFORE THE TRIBUNAL. THE LD. SR. DEPARTMENTAL REPRESENTATIVE , ALTHOUGH SUPPORTED THE ORDER OF THE ASSESSING OFFICER, B UT COULD NOT CONTROVERT THE FACT THAT TAX EFFECT INVOLVED IN THE APPEAL IS LESS THAN RS.10,00,000/ - . 3. FROM PARA 10 OF THE ABOVE CIRCULAR , IT IS PALPABLE THAT THE INSTRUCTION IS APPLICABLE TO THE PENDING APPEALS ALSO WITH RETROSPECTIVE EFFECT AND THERE IS A CLEAR - CUT DIRECTION TO THE DEPARTMENT TO WITHDRAW OR NOT PRESS SUCH APPEALS FILED BEFORE THE ITAT , WHEREIN TAX EFFECT IS LESS THAN RS.10,00,000/ - . GOING BY THE PRESCRIPTION OF THE AFORE - NOTED CIRCULAR, WE ARE OF THE VIEW THAT THE REVENUE SHOULD HAVE EIT HER NOT FILED THE INSTANT APPEAL BEFORE THE TRIBUNAL OR WITHDRAWN THE SAME AS THE TAX EFFECT IN THIS APPEAL IS ADMITTEDLY LESS THAN THE PRESCRIBED LIMIT I.E. RS. 10,00,000/ - FOR NOT FILING THE APPEAL . ACCORDINGLY , WE DISMISS THE INSTANT APPEAL W ITHOUT GOIN G INTO MERITS OF THE CASE. 4. IN THE RESULT, THE APPEAL OF THE REVENUE STAND S DISMISSED. THE DECISION IS PRONOUNCED IN THE OPEN COURT ON 3 1 S T MARCH , 2016 . S D / - S D / - ( I.C. SUDHIR ) ( O.P. KANT ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 3 1 S T MARCH , 2016 . RK/ - 3 ITA NO. 977/DEL/2013 AY: 2009 - 10 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASST. REGISTRAR, ITAT, NEW DELHI