ITO, Fatehabad v. Sh. Raman Kumar, Fatehabad

ITA 2446/DEL/2017 | 2009-2010
Pronouncement Date: 11-11-2019 | Result: Dismissed

Appeal Details

RSA Number 244620114 RSA 2017
Assessee PAN BNUPA6547D
Bench Delhi
Appeal Number ITA 2446/DEL/2017
Duration Of Justice 2 year(s) 6 month(s) 17 day(s)
Appellant ITO, Fatehabad
Respondent Sh. Raman Kumar, Fatehabad
Appeal Type Income Tax Appeal
Pronouncement Date 11-11-2019
Appeal Filed By Department
Tags 2446
Order Result Dismissed
Bench Allotted F
Tribunal Order Date 11-11-2019
Assessment Year 2009-2010
Appeal Filed On 24-04-2017
Judgment Text
ITO-WARD-2 FATEHABAD V. RAMAN KUMAR/ I.T.A.NO.2446 /DEL/2017/A.Y.:09-10PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH F NEW DELHI BEFORE MS. SUCHITRA KAMBLE JUDICIAL MEMBER ANDSHRI O.P.MEENA ACCOUNTANT MEMBER . . /. I.T.A NO.2446/DEL/2017 / ASSESSMENT YEAR:2009-10 INCOME TAX OFFICER WARD-2 SCF 26-27 MODEL TOWN FATEHABAD HARYANA VS. SHRI RAMAN KUMAR S/O SHRI ARJUN DASS C/O SHRI PRAVEEN KUMAR M/S. ANAND PETROZ BHUNA ROAD FATEHABAD HARYANA PAN: BNUPA 6547D APPELLANT / RESPONDENT /ASSESSEE BY NONE /REVENUE BY SHRI SURENDER PAL SR. D.R. / DATE OF HEARING: 11.11.2019 /PRONOUNCEMENT ON 11.11.2019 /O R D E R PER O. P. MEENA AM: 1. THIS APPEAL IS FILED BY THE REVENUE WHICHIS DIRECTE D AGAINST THE ORDER OF LEARNED COMMISSIONER OF INCOME TAX (APPEAL S)-HISAR DATED24.01.2017 FOR A.Y. 2009-10. 2. WE HAVE HEARD THE LD. SR. D.R. WHO HAS POINTED OUT THE TAX EFFECT INVOLVED IN THIS APPEAL IS BELOW MONETARY LIMIT PRE SCRIBED BY THE CBDT. WE FIND THAT THE CBDT VIDE CIRCULAR NO.17/2019 DATE D 8 TH AUGUST 2019 [F.NO.279/ MISC.142/ 2007-ITJ (PT)] BY AMENDING PAR A 3 OF CBDT CIRCULAR NO.3/2018 DATED 11.07.2018 HAS ENHANCED THE MONETAR Y LIMIT FOR FILING OF APPEAL BEFORE TRIBUNAL TO RS.50 LAKHS AND HAS AL SO REMOVED THE ANOMALY IN PARA 5 OF SAID CIRCULAR NO. 3/2018. WE F IND THAT THE PRESENT ITO-WARD-2 FATEHABAD V. RAMAN KUMAR/ I.T.A.NO.2446 /DEL/2017/A.Y.:09-10PAGE 2 OF 2 CASE DOES NOT FALL WITHIN THE EXCEPTIONS CLAUSE 10 OF SAID CBDT CIRCULAR NO. 3/2018. THEREFORE THE PRESENT APPEAL IS NOT MA INTAINABLE AS PER ABOVE CIRCULAR NO. 17/2019 HENCE DISMISSED. THIS C IRCULAR IS APPLICABLE TO ALL PENDING APPEALS AS CLARIFIED BY CBDT LETTER DATED 20.08.2019 [F. NO. 279/MISC./M-93/2018-ITJ] AND IN THE LIGHT OF JU DGEMENT OF HON`BLE SUPREME COURT IN THE CASE OF PR. CIT JAIPUR V. MEE NAKSHI MODI SLP (CIVIL) DIARY NO. 25076 OF 2019-DATED 16.08.2019 WHEREIN TH E HON`BLE SUPREME COURT HAS DISMISSED THE APPEAL OF REVENUE AS TAX I NVOLVED WAS LESS THAN RS. 2 CRORES. HOWEVER THE REVENUE IS AT LIBERTY TO APPROACH TO THIS TRIBUNAL FOR RECALLING THIS ORDER IF IT IS COMES T O THE NOTICE OF THE AO THAT THE TAX EFFECT IS MORE THAN THE MONETARY LIMIT PROVIDED UNDER ABOVE CIRCULAR OR THE APPEALS IS FALL WITHIN AMBIT OF THE EXCEPTIONS PROVIDED UNDER THE SAID CIRCULAR. 3. IN THE RESULT THE APPEAL OF THE REVENUE IS STANDS DISMISSED. 4. THE ORDER PRONOUNCED IN THE OPEN COURT ON 11.11.201 9 SD/- SD/- (SUCHITRA KAMBLE) (O.P.MEENA) JUDICIAL MEMBER AC COUNTANT MEMBER DATED: NOVEMBER 2019/OPM COPY OF ORDER SENT TO- ASSESSEE/AO/PR. CIT/ CIT (A) / ITAT (DR)/GUARD FILE OF ITAT. BY ORDER ASSISTANT REGISTRAR ITAT: DELHI BENCHES-DELHI