JT. CIT (OSD) - 8(1)(1), MUMBAI v. REDIFF.COM.INDIA LTD., MUMBAI

ITA 2946/MUM/2018 | 2013-2014
Pronouncement Date: 07-11-2019 | Result: Dismissed

Appeal Details

RSA Number 294619914 RSA 2018
Assessee PAN AAACR2762F
Bench Mumbai
Appeal Number ITA 2946/MUM/2018
Duration Of Justice 1 year(s) 5 month(s) 30 day(s)
Appellant JT. CIT (OSD) - 8(1)(1), MUMBAI
Respondent REDIFF.COM.INDIA LTD., MUMBAI
Appeal Type Income Tax Appeal
Pronouncement Date 07-11-2019
Appeal Filed By Department
Order Result Dismissed
Bench Allotted D
Tribunal Order Date 07-11-2019
Last Hearing Date 19-06-2019
First Hearing Date 19-06-2019
Assessment Year 2013-2014
Appeal Filed On 08-05-2018
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH MUMBAI BEFORE SHRI RAJESH KUMAR AM & SHRI AMARJIT SINGH JM ITA NO. 2946 / MUM/ 201 8 ( ASSESSMENT YEAR 2013 - 14 ) JT. COMMISSIONER OF INCOME TAX(OSD) - 8(1)(1) ROOM NO.624 6 TH FLOOR AAYAKAR BHAVAN M.K. MARG MUM BAI - 400020 . VS. M/S. REDIFF. COM. INDIA LTD. 1 ST FLOOR MAHALAXMI ENGINEERING STATE MAHIM (W) MUMBAI - 400099. PAN/GIR NO. AAACR2762F APPELLANT ) .. RESPONDENT ) REVENUE BY MS. VIDHISHA KALRA (CIT) ASSESSEE BY SHRI FENIL BHATT DATE OF HE ARING 07 / 1 1 / 201 9 DATE OF PRONOUNCEMENT 07 / 11 / 201 9 O R D E R PER AMARJIT SINGH (J .M) : THIS APPEAL FILED BY THE REVENUE IS DIRECTED AGAINST ORDER OF THE CIT(A) - 14 MUMBAI DATED 16 /0 1 /201 8 AND IT PERTAINS TO AY 2013 - 14 . 2. WE HAVE HEARD T HE LD. REPRESENTATIVE OF THE PARTIES AND PERUSED THE RECORD. DURING COURSE OF HEARING LD. DR FOR THE REVENUE SUBMITTED THAT TAX EFFECT INVOLVED IN THIS APPEAL FILED BY THE REVENUE IS LESS THAN RS. 5 0 LACS AND IN VIEW OF LATEST CBDT CIRCULAR NO. 3/2018 DAT ED 11 - 7 - 2018 AND ALSO MODIFIED CIRCULAR NO. 17/2019 DATED 08/08/2019 APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE AND NEEDS TO BE DISMISSED. THE LD. DR FURTHER ARGUED THAT THE ISSUE INVOLVED IN THIS APPEAL IS APPEARS TO BE COVERED BY EXCEPTION PROVI DED UNDER CLAUSE (E) OF SUBSEQUENT CIRCULAR AND THEREFORE IF REQUIRED THE REVENUE SHALL BE ALLOWED TO FILE MISCELLANEOUS APPLICATION TO RE - CALL THE ORDER. WE FIND THAT THE CBDT RECENTLY HAD ISSUED A CIRCULAR NO. 3/2018 DATED 11 - 7 - 2018 SUPERSEDING IT S EARLIER CIRCULAR NO. 21/2015 AND ENHANCED MONETARY LIMIT FOR FILING APPEAL BEFORE VARIOUS APPELLATE AUTHORITIES AND ACCORDINGLY ENHANCED MONETARY LIMIT TO RS. 20 00 000/ - FOR FILING APPEAL BEFORE THE TRIBUNAL. FURTHER THE BOARD HAS ISSUED ONE MORE CIRCU LAR VIDE CIRCULAR NO.17/2019 DATED 08/08/2019 AND ENHANCED MONETARY ITA NO . 2946 /M/201 8 A.Y.2013 - 14 2 LIMIT FOR FILING APPEAL BEFORE APPELLATE TRIBUNAL TO RS. 50 00 000/ - . FURTHER IN THE SAID CIRCULAR THE CBDT HAD INSTRUCTED ITS OFFICERS TO FILE APPLICATION FOR WITHDRAWAL OF APPEAL ALRE ADY FILED OR NOT TO PURSUE PENDING APPEALS. WE THEREFORE BY TAKING INTO ACCOUNT THE CBDT CIRCULAR NO. 3/2018 DATED 11 - 7 - 2018 AND C IRCULAR NO.17/2019 DATED 08/08/2019 AND ALSO CONSIDERING THE FACT THAT TAX EFFECT INVOLVED IN THE PRESENT APPEAL IS LESS THA N THE AMOUNT OF MONETARY LIMIT FIXED BY THE CBDT FOR NOT FILING APPEAL DISMISSED APPEAL FILED BY THE REVENUE AS NOT MAINTAINABLE. WE FURTHER NOTED THAT THE CO - ORDINATE BENCH OF ITAT AHMEDABAD A BENCH IN ITA. NO. 1398/AHD/2004 VIDE ORDER DATED 14/08/2 019 HAS PASSED DETAILED ORDER CONSIDERING NEW CIRCULAR ISSUED BY THE CBDT AND HELD THAT EXCEPT AMENDMENT TO PARA 3 OF THE CIRCULAR NO.3/2018 DATED 11/07/2018 ALL OTHER PORTIONS OF THE CIRCULAR NO .03/2018 (SUPRA) HAVE REMAIN IN F ACT THEREFORE THIS CIRCUL AR IS APPLICABLE EVEN FOR PENDING APPEALS AND ACCORDINGLY REJECTED THE ARGUMENTS OF THE REVENUE THAT THE EFFECT OF THE CIRCULAR SHALL COME INTO FORCE FROM THE DATE OF ISSUE OF THIS CIRCULAR. THEREFORE CONSIDERING THE FACTS AND CIRCUMSTANCES OF THIS CASE AND ALSO TAKEN NOTE OF CIRCULARS ISSUED BY THE CBDT INCLUDING CIRCULAR NO. 17/2019 DATED 08/08/2019 AND ALSO BY FOLLOWING THE DECISION OF CO - ORDINATE BENCH WE DISMISSED APPEAL FILED BY THE REVENUE AS NOT MAINTAINABLE. HOWEVER WE KEEP OPEN OPTION TO THE REVENUE TO FILE A MISCELLANEOUS APPLICATION IF NECESSARY IN CASE THE ISSUES INVOLVED IN THE PRESENT APPEAL COMES WITHIN 3 EXCEPTIONS AS PROVIDED IN PARA 10 OF SAID CIRCULAR AND CLAUSE (E) OF SUBSEQUENT CIRCULAR. 3 . IN THE RESULT THIS APPEAL BY THE REVEN UE STAND S DISMISSED. ORDER PRONO UN CE D IN THE OPEN COURT ON THIS 07 /11 /2019 SD/ - SD/ - ( RAJESH KUMAR ) (AMARJIT SINGH ) ACCOUNTANT MEMBE R JUDICIAL MEMBER MUMBAI ; DATED 07 / 11 / 2019 VIJAY / SR. PS ITA NO . 2946 /M/201 8 A.Y.2013 - 14 3 COPY OF THE ORDER FORWARDED TO : BY ORDER ( ASSTT. REGISTRAR) ITAT MUMBAI 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A) MUMBAI. 4. CIT 5. DR ITAT MUMBAI 6. GUARD FILE. //TRUE COPY//