M/s Soil Engineering Consultants,, New Delhi v. ACIT, New Delhi

CO 242/DEL/2016 | 2011-2012
Pronouncement Date: 01-11-2019 | Result: Dismissed

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Appeal Details

RSA Number 24220123 RSA 2016
Assessee PAN AAAFC3686Q
Bench Delhi
Appeal Number CO 242/DEL/2016
Duration Of Justice 3 year(s) 4 month(s)
Appellant M/s Soil Engineering Consultants,, New Delhi
Respondent ACIT, New Delhi
Appeal Type Cross Objection
Pronouncement Date 01-11-2019
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted D
Tribunal Order Date 01-11-2019
Assessment Year 2011-2012
Appeal Filed On 01-07-2016
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES D: DELHI BEFORE SHRI BHAVNESH SAINI JUDICIAL MEMBER AND SHRI B.R.R. KUMAR ACCOUNTANT MEMBER ITA.NO.3336/DEL./2016 ASSESSMENT YEAR 2011-2012 THE ACIT CIRCLE-61(1) ROOM NO.2005 20 TH FLOOR BLOCK E-2 DR. SHYAMA PRASAD MUKHERJEE CIVIC CENTRE JLN MARG NEW DELHI. VS. M/S. SOIL ENGINEERING CONSULTANTS B-310 ANSAL CHAMBER-1 BIKAJI CAMA PLACE NEW DELHI. PAN AAAFC3686Q (APPELLANT) (RESPONDENT) C.O.NO.242/DEL./2016 ARISING OUT OF ITA.NO.3336/DEL./2016 - ASSESSMENT YEAR 2011-2012 M/S. SOIL ENGINEERING CONSULTANTS B-310 ANSAL CHAMBER-1 BIKAJI CAMA PLACE NEW DELHI. PAN AAAFC3686Q VS. THE ACIT CIRCLE - 61(1) ROOM NO.2005 20 TH FLOOR BLOCK E-2 DR. SHYAMA PRASAD MUKHERJEE CIVIC CENTRE JLN MARG NEW DELHI. ( CROSS OBJECTOR ) (RESPONDENT) FOR REVENUE : SHRI SATISH KUMAR GUPTA SR. D.R. FOR ASSESSEE : SHRI ASHWANI KUMAR C.A. DATE OF HEARING : 22 . 1 0.2019 DATE OF PRONOUNCEMENT : 01 . 11 .2019 2 ITA.NO.3336/DEL./2016 & C.O.NO.242/DEL./2016 M/S. SOIL ENGINEERING CONSULTANTS NEW DELHI. ORDER PER BHAVNESH SAINI J.M. THIS APPEAL BY REVENUE AND CROSS OBJECTION BY ASSESSEE ARE DIRECTED AGAINST THE ORDER OF THE LD. CIT(A)-20 NEW DELHI DATED 28.03.2016 FOR THE A.Y. 2011-2012. 2. ADMITTEDLY THE TAX EFFECT IN THE DEPARTMENTAL APPEAL IS LESS THAN RS.50 LAKHS. VIDE CIRCULAR NO.3/2018 DATED 11 TH JULY 2018 ISSUED BY CBDT UNDER SECTION 268A OF THE I.T. ACT IT HAS BEEN DIRECTED THAT THE DEPARTMENT SHALL NOT FILE APPEAL BEFORE THE TRIBUNAL IN CASE WHERE THE TAX EFFECT DOES NOT EXCEED THE MONETARY LIMIT OF RS.20 LAKHS. IT IS ALSO DIRECTED THAT THIS INSTRUCTION WILL APPLY RETROSPECTIVELY TO PENDING APPEALS AND APPEALS TO BE FILED HENCEFORTH IN THE TRIBUNAL. PENDING APPEALS BELOW THE SPECIFIED TAX LIMIT MAY BE WITHDRAWN/NOT PRESSED BY THE DEPARTMENT. THE CBDT VIDE CIRCULAR NO.17/2019 DATED 08.08.2019 AMENDED THE EARLIER CIRCULAR NO.3/2018 (SUPRA) WHEREBY IT HAS BEEN DIRECTED THAT MONETARY LIMIT FOR FILING THE DEPARTMENTAL APPEAL IN INCOME TAX CASES MAY BE ENHANCED FURTHER THROUGH THIS AMENDMENT IN PARA-3 OF THE 3 ITA.NO.3336/DEL./2016 & C.O.NO.242/DEL./2016 M/S. SOIL ENGINEERING CONSULTANTS NEW DELHI. CIRCULAR MENTIONED ABOVE AND ACCORDINGLY THE MONETARY LIMIT FOR FILING THE APPEAL BEFORE THE APPELLATE TRIBUNAL HAVE BEEN ENHANCED TO RS.50 LAKHS. SINCE CIRCULAR NO.17/2019 DATED 08.08.2019 HAVE BEEN ISSUED TO AMEND ITS EARLIER CIRCULAR NO.3/2018 (SUPRA) THEREFORE ALL THE CONDITIONS OF EARLIER CIRCULAR NO.3/2018 SHALL APPLY ACCORDINGLY. 3. THE LD. D.R. IN VIEW OF THE ABOVE BOARDS CIRCULARS DID NOT PRESS THE DEPARTMENTAL APPEAL. THE CASE OF THE DEPARTMENT WOULD NOT FALL IN THE EXCEPTIONS PROVIDED IN THE ABOVE BOARD CIRCULARS. IN THE RESULT THE DEPARTMENTAL APPEAL IS NOT MAINTAINABLE AS THE APPEAL FILED AGAINST THE BOARD INSTRUCTIONS REFERRED TO ABOVE AND THEREFORE THE APPEAL OF THE DEPARTMENT IS LIABLE TO BE DISMISSED. 4. IN THE RESULT APPEAL OF THE DEPARTMENT DISMISSED. 5. LEARNED COUNSEL FOR THE ASSESSEE SEEKS PERMISSION TO WITHDRAW THE CROSS OBJECTION AND THE SAME IS DISMISSED AS WITHDRAWN. 4 ITA.NO.3336/DEL./2016 & C.O.NO.242/DEL./2016 M/S. SOIL ENGINEERING CONSULTANTS NEW DELHI. 6. IN THE RESULT CROSS OBJECTION OF THE ASSESSEE DISMISSED. 7. TO SUM-UP APPEAL OF THE REVENUE AND CROSS OBJECTION OF THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (B.R.R. KUMAR) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DELHI DATED 01 ST NOVEMBER 2019 VBP/- COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT D BENCH 6. GUARD FILE // BY ORDER // ASST. REGISTRAR: ITAT DELHI BENCHES : DELHI.