ACIT, New Delhi v. Sh. Satish Kumar Gupta, New Delhi

ITA 2934/DEL/2017 | 2008-2009
Pronouncement Date: 18-03-2021 | Result: Dismissed

Appeal Details

RSA Number 293420114 RSA 2017
Assessee PAN AACPG7419H
Bench Delhi
Appeal Number ITA 2934/DEL/2017
Duration Of Justice 3 year(s) 10 month(s) 7 day(s)
Appellant ACIT, New Delhi
Respondent Sh. Satish Kumar Gupta, New Delhi
Appeal Type Income Tax Appeal
Pronouncement Date 18-03-2021
Appeal Filed By Department
Order Result Dismissed
Bench Allotted G
Tribunal Order Date 18-03-2021
Last Hearing Date 18-03-2021
First Hearing Date 18-03-2021
Assessment Year 2008-2009
Appeal Filed On 11-05-2017
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES G : DELHI [THROUGH VIDEO CONFERENCING] BEFORE SHRI BHAVNESH SAINI JUDICIAL MEMBER AND SHRI N.K. BILLAIYA ACCOUNTANT MEMBER ITA.NO.2934/DEL./2017 ASSESSMENT YEAR 2008-2009 THE ACIT CIRCLE - 30(1) ROOM NO.1302 13 TH FLOOR E-2 BLOCK SPM CIVIC CENTRE J.L. NEHRU MARG NEW DELHI 110 002. [ VS. SHRI SATISH KUMAR GUPTA 135 DEVIKA TOWER 6 NEHRU PLACE NEW DELHI. PIN 110 048. PAN AACPG7419H (APPELLANT) (RESPONDENT) FOR REVENUE : SHRI PRAKASH DUBEY SR. DR FOR ASSESSEE : - NONE - DATE OF HEARING : 18.03.2021 DATE OF PRONOUNCEMENT : 18.03.2021 ORDER PER BHAVNESH SAINI J.M. THIS APPEAL BY REVENUE HAS BEEN DIRECTED AGAINST THE ORDER OF THE LD. CIT(A)-10 NEW DELHI DATED 28.02.2017 FOR THE A.Y. 2008-2009. 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 2 ITA.NO.2934/DEL./2017 SH. SATISH KUMAR GUPTA NEW DELHI. 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 PENDING APPEALS BELOW THE SPECIFIED TAX LIMIT MAY BE WITHDRAWN/NOT PRESSED BY THE DEPARTMENT.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 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 3 ITA.NO.2934/DEL./2017 SH. SATISH KUMAR GUPTA NEW DELHI. IN THE ABOVE BOARD CIRCULARS. IN THE RESULT THE DEPARTMENTAL APPEAL IS NOT MAINTAINABLE AS THE APPEAL IS 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. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (N.K. BILLAIYA) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DELHI DATED 18 TH MARCH 2021 VBP/- COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT G BENCH DELHI 6. GUARD FILE. // BY ORDER // ASSISTANT REGISTRAR : ITAT DELHI BENCHES : DELHI.