ITO, Ward- 1(3), Noida V. Dharamveer Singh, Gautam Budh Nagar

MA 613/DEL/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4798 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 8 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-04-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 10-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RADHA KATYAL NARAN G
• Keywords: Tax effect
• Section: 143(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘SMC’ : NEW DELHI) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER MA NO.613/DEL/2019 (in ITA No.6537/Del./2018) (ASSESSMENT YEAR : 2008-09) ITO, Ward 1 (3), vs. Shri Dharamveer Singh, Noida. S/o Shri Sunehri, Village Sadarpur, Noida (G.B. Nagar). (PAN : AWYPS9678N) (APPLICANT) (RESPONDENT) ASSESSEE BY : None APPLICANT/REVENUE BY : Ms. Radha Katyal Narang, Sr. DR Date of Hearing : 08.04.2022 Date of Order : 08.04.2022 O R D E R In the aforesaid misc. Application, the Revenue has pointed out that the Departmental appeal filed before the Tribunal was dismissed on the ground that tax effect involved in this case was less than Rs.20 lakhs. It has been stated that the issue was pertaining to non- issuance of notice u/s 143(2) of the Income-tax Act, 1961 (for short ‘the Act’) and, therefore, it falls within the exceptional clause as given in CBDT Circular No.03/2018 dated 11.07.2018. First of all, the same Circular is superseded by CBDT Circular No.17/2019 dated 8 th August, 2019 and there is no exceptional clause that if the legal issues 2 MA No.613/Del/2019 are involved the same is not covered by tax effect except for any issue involving constitutional validity of the provisions of law. Here, in this case, there is no constitutional validity which is involved albeit the issue is normal legal issue and this Tribunal does not have the power to hold any provision of the law ultra vires or any constitutional validity can be challenged before the Tribunal. Thus, the misc. application filed by the Revenue cannot be entertained and accordingly, the same is dismissed. Sd/- (AMIT SHUKLA) JUDICIAL MEMBER Dated: 08.04.2022 TS Copy forwarded to: 1.Appellant 2.Respondent 3.CIT 4.CIT(A). 5.CIT(ITAT), New Delhi. AR, ITAT NEW DELHI.