ACIT, New Delhi v. Shri Subodh Gupta, Delhi

ITA 1230/DEL/2017 | 2012-2013
Pronouncement Date: 21-11-2019 | Result: Dismissed

Appeal Details

RSA Number 123020114 RSA 2017
Assessee PAN AEVPG4646M
Bench Delhi
Appeal Number ITA 1230/DEL/2017
Duration Of Justice 2 year(s) 8 month(s) 21 day(s)
Appellant ACIT, New Delhi
Respondent Shri Subodh Gupta, Delhi
Appeal Type Income Tax Appeal
Pronouncement Date 21-11-2019
Appeal Filed By Department
Order Result Dismissed
Bench Allotted G
Tribunal Order Date 21-11-2019
Assessment Year 2012-2013
Appeal Filed On 02-03-2017
Judgment Text
IN THE INCOME-TAX APPELLATE TRIBUNAL DELHI BENCH G NEW DELHI BEFORE : SHRI AMIT SHUKLA JUDICIAL MEMBER AND SHRI A.N. MISHRA ACCOUNTANT MEMBER ITA NO.1230/DEL/2017 ASSESSMENT YEAR:2012-13 ACIT CIRCLE 57(1) NEW DELHI. (APPELLANT) VS. SUBODH GUPTA PROP. M/S. S.R. CONSTRUCTIONS D-3 EAST JYOTI NAGAR DELHI. PAN AEVPG4646M (RESPONDENT) APPELLANT BY SH. SARAS KUMAR SR. DR RESPONDENT BY NONE ORDER PER AMIT SHUKLA J.M.: THE AFORESAID APPEAL IS FILED BY THE REVENUE AGAINS T ORDER DATED 17.01.2017 PASSED BY LEARNED CIT(A)-19 NEW DELHI FOR ASSESSMENT YEAR 2012- 13. 2. AT THE OUTSET THE LEARNED SR. DR BROUGHT TO OUR ATTENTION THAT CBDT VIDE CIRCULAR NO. 17/2019 DATED 08 TH AUGUST 2019 HAS DECIDED THAT THE REVENUE WOULD NOT PREFER ANY APPEAL BEFORE THE TRIBUNAL IF THE TAX EFFECT IS LESS THAN RS.50 LAKHS. THEREFORE HE PLEADED THAT THE APPEAL OF THE REVENUE BE DECIDED AS PER THE INSTRUCTION OF THE CBDT. NONE IS PRESENT O N BEHALF OF THE ASSESSEE. DATE OF HEARING 21.11.2019 DATE OF PRONOUNCEMENT 21.11.2019 ITA NO. 1230/DEL/2017 2 3. WE FIND THAT THE CBDT VIDE CIRCULAR NO. 17/2019 DATED 08.08.2019 HAS ENHANCED THE MONETARY LIMIT FOR FILING OF APPEALS B Y THE DEPARTMENT BEFORE THE INCOME TAX APPELLATE TRIBUNAL FROM RS.20 LAKHS TO R S.50 LAKHS. THE SAID CIRCULAR ALSO MAKES REFERENCE TO THE EARLIER CIRCULAR NO. 3/ 2018 DATED 11.7.2018 AND ESPECIALLY STATES THAT AS A STEP TOWARDS FURTHER MA NAGEMENT OF LITIGATION THE BOARD HAS DECIDED TO ENHANCE THE MONETARY LIMIT FOR FILING OF THE APPEALS. THIS CIRCULAR IS NOT IN SUPERSESSION OF THE EARLIER CIRC ULAR BUT ONLY AMENDS THE MONETARY LIMITS AS WELL AS GIVES CLARIFICATION WITH REGARD TO PARAGRAPH 5 OF THE EARLIER CIRCULAR. THIS INTER ALIA MEANS THAT ALL THE OTHER CONDITIONS MENTIONED IN THE EARLIER CIRCULAR NO. 3 OF 2018 DATED 11.7.2018 WILL APPLY MUTATIS MUTANDIS INCLUDING THAT IT WILL APPLY TO ALL THE PENDING AP PEALS. 4. FURTHER CBDT VIDE CIRCULAR DATED 20 TH AUGUST 2019 (F. NO. 279/19- 93/2018-ITJ) HAS CLARIFIED THAT IT WILL APPLY TO A LL PENDING APPEALS. THUS IN VIEW OF THE AFORESAID CIRCULAR THE APPEAL OF THE REVENU E IS DISMISSED AS NON- MAINTAINABLE AS THE TAX EFFECT INVOLVED IN THE APPE AL IS BELOW RS.50 LAKHS. HOWEVER IT IS MADE CLEAR THAT THE DEPARTMENT IS AT LIBERTY TO FILE MISCELLANEOUS APPLICATION FOR RECALLING OF THE ORDER IF THE TAX EFFECT IS FOUND TO BE MORE THAN THE PRESCRIBED LIMIT OF RS.50 00 000/- OR ANY OF THE CO NDITIONS ETC. AS AVAILABLE IN THE AMENDMENT CARRIED OUT IN PARA 10 OF CIRCULAR NO. 3/ 2018 DATED 20.08.2018 IS MADE OUT. 5. IN THE RESULT THE APPEAL OF REVENUE IS DISMISSE D. ORDER IS PRONOUNCED IN THE OPEN COURT ON 21 ST NOVEMBER 2019. SD/- SD/- (A.N. MISHRA) (AMIT SHUKLA ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 21 ST NOV. 2019