Income Tax Appellate Tribunal - Delhi
Acit, New Delhi vs S N Sunderson & Co., New Delhi on 20 November, 2018
ITA No. 4320/Del/2016
Assessment year 2012-13
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH 'G' NEW DELHI
BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER
AND
SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER
ITA No.4320/Del/2016
Assessment Year: 2012-13
Asstt. Commissioner of S.N. Sunderson & Co.,
Income Tax 1, Desh Bandhu Gupta Road,
Circle 63(1), vs New Delhi.
New Delhi.
Appellant Respondent
Department by: Shri Surender Pal, Sr. DR
Assessee by : Shri Ranjan Chopra, CA
Date of hearing : 20.11.2018
Date of pronouncement : 20.11.2018
ORDER
PER SUDHANSHU SRIVASTAVA, J.M.
This appeal is preferred by the department against the order dated 17.05.2016 passed by the Ld. Commissioner of Income Tax (Appeals)-20, New Delhi for assessment year 2012-13. Admittedly, the tax effect in the appeal is below the monetary limit of Rs. 20 lakhs.
2.1 In terms of CBDT Circular No. 3/2018 dated 11th July, 2018 read with Section 268 A of the Income Tax Act, 1961, this 1 ITA No. 4320/Del/2016 Assessment year 2012-13 appeal by the Revenue should have been withdrawn or should not have been pressed by the Revenue.
2.2 We also note that vide CBDT's Instructions dated 20.08.2018 bearing F.No. 279/Misc.142/2007-ITJ(Pt), there has been an amendment to para 10 of the Circular No. 3 of 2018 dated 11.07.2018 wherein the said para 10 has been amended as under:-
"10. Adverse judgments relating to the following issues should be contested on merits notwithstanding that the tax effect entailed is less than the monetary limits specified in para 3 above or there is no tax effect.
(a) Where the Constitutional validity of the provisions of an Act or Rule is under challenge, or
(b) Where Board's order, Notification, Instruction or Circular has been held to be illegal or ultra vires, or
(c) Where Revenue Audit objection in the case has been accepted by the Department, or
(d) Where addition relates to undisclosed foreign income/undisclosed foreign assets (including financial assets)/undisclosed foreign bank account.
(e) Where addition is based on information received from external sources in the nature of law enforcement agencies such as CBI/ ED/DRI/SFIO/Directorate General of GST Intelligence (DGGI).
(f) Caseswhere prosecution has been filed by the Department and is pending in the Court. "2 ITA No. 4320/Del/2016
Assessment year 2012-13 2.3 However, after going through the records before us, we are of the opinion that apparently the Department's Appeal is not covered by any of the aforesaid exceptions as enumerated in the aforesaid amendment to the Instructions and, therefore, delaying the disposal of the appeal by waiting for the Report from the Field Officers will not be in true spirit of the Circular. Accordingly, we deem it fit to treat this Appeal as dismissed with the liberty to the Department to seek recall of this order by filing a Misc. Application before us in case the Department's Appeal falls in any of the above exceptions. Accordingly, in view of the CBDT's Circular No. 3 of 2018 dated 11.7.2018, the appeal by the Revenue is dismissed in limine.
3. In the result, the appeal of the revenue stands dismissed. Order pronounced in the open court on 20th November, 2018.
Sd/- Sd/- (R.K. PANDA) (SUDHANSHU SRIVASTAVA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 20th NOVEMBER, 2018 'GS' 3 ITA No. 4320/Del/2016 Assessment year 2012-13 Copy forwarded to: - 1) Appellant 2) Respondent 3) CIT(A) 4) CIT 5) DR True Copy By Order ASSTT. REGISTRAR Date of dictation
Date on which the typed draft is placed before the dictating Member Date on which the typed draft is placed before the Other Member Date on which the approved draft comes to the Sr.PS/PS Date on which the fair order is placed before the Dictating Member for pronouncement Date on which the fair order comes back to the Sr.PS/PS Date on which the final order is uploaded on the website of ITAT Date on which the file goes to the Bench Clerk 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 4