ACIT, New Delhi v. Sh. Harman Singh Dhingra, New Delhi

ITA 4670/DEL/2016 | 2013-2014
Pronouncement Date: 25-11-2019 | Result: Dismissed

Appeal Details

RSA Number 467020114 RSA 2016
Assessee PAN AADPD4472E
Bench Delhi
Appeal Number ITA 4670/DEL/2016
Duration Of Justice 3 year(s) 2 month(s) 23 day(s)
Appellant ACIT, New Delhi
Respondent Sh. Harman Singh Dhingra, New Delhi
Appeal Type Income Tax Appeal
Pronouncement Date 25-11-2019
Appeal Filed By Department
Order Result Dismissed
Bench Allotted C
Tribunal Order Date 25-11-2019
Assessment Year 2013-2014
Appeal Filed On 01-09-2016
Judgment Text
ACIT VS. HARMAN SINGH DHINGRA/ I.T.A.NO.4670/DEL/20 16/A.Y.2013-14 PAGE 1 OF 4 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C NEW DELHI BEFORE SHRI N.K. BILLAIYA ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE JUDICIAL MEMBER . . /. I.T.A NO.4670/DEL/2016 / ASSESSMENT YEAR:2013-14 ACIT CENTRAL CIRCLE-8 ROOM NO. 333 ARA CENTRE JHANDEWALAN EXTN. NEW DELHI. VS. HARMAN SINGH DHINGRA 85 GOLD LINK NEW DELHI. APPELLANT / RESPONDENT PAN NO. AADPD4472E /REVENUE BY MS. SHEFALI SWAROOP. SR. DR /ASSESSEE BY SHRI ARUN KISHORE CA / DATE OF HEARING: 25 .11.2019 /PRONOUNCEMENT ON 25 .11.2019 /O R D E R PER N.K. BILLAIYA A.M. 1. THIS APPEAL FILED BY THE REVENUE AGAINST THE IMP UGNED ORDER DATED 30.06.2016 PASSED BY THE LD. CIT(APPEALS)-24 NEW D ELHI IN RELATION TO ASSESSMENT YEAR 2013-14 ON THE FOLLOWING GROUNDS: 1. THE ORDER OF LD. CIT(A) IS NOT CORRECT IN LAW AND FACTS. 2. ON THE FACTS AND CIRCUMSTANCES OF THE CASE THE CIT (A) HAS ERRED IN DELETING THE ADDITION OF RS. 92 07 084 /- MADE BY THE AO ON ACCOUNT OF UNEXPLAINED JEWELLERY FOUND AND SEIZED DURING SEARCH. ACIT VS. HARMAN SINGH DHINGRA/ I.T.A.NO.4670/DEL/20 16/A.Y.2013-14 PAGE 2 OF 4 3. ON THE FACTS AND CIRCUMSTANCES OF THE CASE THE CIT (A) HAS ERRED IN RELYING ON THE WEALTH-TAX RETURNS OF 1 989-90 HAVING NO DETAILS OF JEWELLERY FOR EXPLAINING THE JEWELLERY FOUND AND SEIZED IN FY 2012-13. 4. ON THE FACTS AND CIRCUMSTANCES OF THE CASE THE CIT (A) HAS ERRED IN HOLDING THAT CIRCULAR NO. 1916 DATED 11.05.1994 IS LIABLE FOR EXPLAINING THE SOURCE OF J EWELLERY ALSO APART FROM BEING APPLICABLE TO SEIZURE OF JEW ELLERY. 5. THE APPELLANT CRAVES LEAVE TO ADD AMEND ANY/ALL TH E GROUND OF APPEAL BEFORE OR DURING THE COURSE OF HEA RING OF THE APPEAL. 2. WE HAVE HEARD THE LEARNED CIT (D.R.) WHO HAS PO INTED OUT THE TAX EFFECT INVOLVED IN THIS APPEAL IS BELOW MONETARY L IMIT PRESCRIBED BY THE CBDT. WE FIND THAT THE CBDT VIDE CIRCULAR NO.17/201 9 DATED 8 TH AUGUST 2019 [F.NO.279/ MISC.142/ 2007-ITJ (PT)] BY AMENDIN G PARA 3 OF CBDT CIRCULAR NO.3/2018 DATED 11.07.2018 HAS ENHANCED TH E MONETARY LIMIT FOR FILING OF APPEAL BEFORE TRIBUNAL TO RS.50 LAKHS AND HAS ALSO REMOVED THE ANOMALY IN PARA 5 OF SAID CIRCULAR NO. 3/2018. WE FIND THAT THE PRESENT CASE DOES NOT FALL WITHIN THE EXCEPTIONS CL AUSE 10 OF SAID CBDT CIRCULAR NO. 3/2018. THEREFORE THE PRESENT APPEAL IS NOT MAINTAINABLE AS PER ABOVE CIRCULAR NO. 17/2019 HENCE DISMISSED. TH IS CIRCULAR IS APPLICABLE TO ALL PENDING APPEALS AS CLARIFIED BY C BDT LETTER DATED 20.08.2019 [F. NO. 279/MISC./M-93/2018-ITJ] AND IN THE LIGHT OF JUDGMENT OF HON`BLE SUPREME COURT IN THE CASE OF PR . CIT JAIPUR V. MEENAKSHI MODI SLP (CIVIL) DIARY NO. 25076 OF 2019- DATED 16.08.2019 WHEREIN THE HON`BLE SUPREME COURT HAS DISMISSED THE APPEAL OF ACIT VS. HARMAN SINGH DHINGRA/ I.T.A.NO.4670/DEL/20 16/A.Y.2013-14 PAGE 3 OF 4 REVENUE AS TAX INVOLVED 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 TO 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 CIR CULAR. 3. IN THE RESULT THE APPEAL OF THE REVENUE IS STAN DS DISMISSED. THE ORDER PRONOUNCED IN THE OPEN COURT ON 25.11.201 9 SD/- SD/- (SUCHITRA KAMBLE) (N.K. BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 25 TH NOVEMBER 2019 *KAVITA ARORA SR. PS 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 DATE OF DICTATION 25.11.2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 25.11.2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER 25.11.2019 DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P S/PS 25.11.2019 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 25.11.2019 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS 25.11.2019 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WE BSITE OF ITAT 25.11.2019 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 25.11.2019 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER ACIT VS. HARMAN SINGH DHINGRA/ I.T.A.NO.4670/DEL/20 16/A.Y.2013-14 PAGE 4 OF 4