ITO WARD - 2(2), Ghaziabad V. Richa Varshney, Ghaziabad

MA 118/DEL/2020

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 2795 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 6 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-09-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: F
• Next Hearing Date: 15-09-2022
• Assessment Year: 2015-2016
• Appeal Filed On: 11-03-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Retrospective amendment; Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. C.N. PRASAD, JUDICIAL MEMBER MA No.104/Del/2020 (In ITA No.6826/Del/2019) Assessment Year: 2015-16 ACIT Circle-2 Ghaziabad Vs. Rupendra Kumar Varshney H-31,Patel Nagar-III, Ghaziabad (APPELLANT) (RESPONDENT) MA No.118/Del/2020 (In ITA No.6824/Del/2020) Assessment Year: 2015-16 ITO Ward- 2 (2) Ghaziabad Vs. Richa Varshney, H-31,Patel Nagar-III, Ghaziabad (APPELLANT) (RESPONDENT) Appellant Sh. Anuj Garg, Sr. DR Respondent Sh. Neelkanth Kandelwal, Advocate Sh. Anil Kumar Gupta, CA Date of hearing: 16/09/2022 Date of Pronouncement: 16/09/2022 ORDER PER N.K. BILLAIYA, AM: M. A. No. 104/Del/2020 Arising out of ITA No.6826/Del/2019 and M. A. No.118/Del/2020 arising out of ITA No.6824/Del/2019. 2 2. The captioned miscellaneous applications are by the revenue preferred against the captioned order of this Tribunal. Since common error have been pointed out by the revenue in the impugned order of the Tribunal they were heard together and are disposed of by this common order for the sake of convenience and brevity. 3. The revenue contents that the appeal of the revenue has been dismissed by the Tribunal for want of tax effect relying upon the CBDT Circular No.17/2019 dated 08.08.2019. It is now contended that the CBDT by Circular No.23/2019 dated 06.09.2019 has laid down exception to monetary limits for filing appeals specified in any circular issued u/s. 268 A of the Act and, therefore, there is a mistake apparent from records and the orders of the Tribunal need to be recalled for adjudication on merits of the case. 4. Per contra the Counsel for the assessee placed reliance on the judgment of the Hon’ble High Court of Judicature Bombay Bench at Aurangabad in ITA No.19 of 2013 alongwith other appeals order dated 22.04.2022. It is the say of the Counsel that in this judgment the Hon’ble High Court has categorically held that the circular relied upon by the DR is not applicable for the appeals pending before the Tribunal and does not have any retrospective effect. 3 5. We have carefully considered the rival submission and have perused the order of the Hon’ble High Court of Judicature at Bombay bench at Aurangabad dated 22.04.2022 in ITA No.19 of 2013 and other appeals. The Hon’ble High Court has considered this issue as under :- 20) The questions that arise for consideration of this Court are as under :- xxxx 4 5 xxxxx 6 xxxxx 7 6. In the light of the above, both the miscellaneous applications are dismissed. 7. Decision announced in the open court on 16.09.2022. Sd/- Sd/- (C.N. PRASAD) (N. K. BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER *NEHA, Sr. Private Secretary* Date:- .09.2022 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI