Income Tax Appellate Tribunal - Chandigarh
Dcit (Tds), Chandigarh vs M/S Punjab Infrastructure Development ... on 1 November, 2018
आयकर अपील य अ धकरण,च डीगढ़ यायपीठ, "बी" च डीगढ़ I N T H E I NC O ME T A X A P PE L L A T E T RI B U N AL D I VI S I O N B E NC H , ' B ' , C H AND I G AR H ी संजय गग, या यक सद य एवं डा. बी.आर.आर, कुमार, लेखा सद य BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 1 3 5 4 t o 1 3 5 5 / C H D / 2 0 1 2 नधारण वष / Assessment Years : 2007-08 & 2008-09 The Dy.CIT (TDS), बनाम Punjab Infrastructure Chandigarh Development Board, SCO 33-35, Sector 34-A, Chandigarh थायी लेखा सं./TAN No: PTLP10093G अपीलाथ$/Appellant &'यथ$/Respondent (Appeal against the order of CIT(A),Chandigarh dated 13.10.2012) आयकर अपील सं./ ITA Nos. 8 8 2 t o 8 8 4 / C H D / 2 0 1 3 नधारण वष / Assessment Years : 2009-10, 2010-11, 2011-12 The Dy.CIT (TDS), बनाम Punjab Infrastructure Chandigarh Development Board, SCO 33-35, Sector 34-A, Chandigarh थायी लेखा सं./TAN No: PTLP10093G अपीलाथ$/Appellant &'यथ$/Respondent (Appeal against the order of CIT(A),Chandigarh dated 28.06.2013) & आयकर अपील सं./ ITA Nos. 7 7 4 t o 7 7 6 / C H D / 2 0 1 3 नधारण वष / Assessment Years : 2009-10, 2010-11, 2011-12 The Dy.CIT (TDS), बनाम Punjab Infrastructure Chandigarh Development Board, SCO 33-35, Sector 34-A, Chandigarh थायी लेखा सं./TAN No: PTLP10093G अपीलाथ$/Appellant &'यथ$/Respondent (Appeal against the order of CIT(A),Chandigarh dated 01.04.2013) नधा(रती क* ओर से/Assessee by : Sh. Deepak Agarwal, Advocate राज व क* ओर से/ Revenue by : Sh. G.S.Phani Kishore, CIT DR सन ु वाई क* तार-ख/Date of Hearing : 01.11.2018 उदघोषणा क* तार-ख/Date of Pronouncement : 01.11 . 2018 ITA No. 991/Chd/2017- M/s Octamac Software Pvt Ltd., Chandigarh 2 आदे श/Order Per Bench:
The captioned appeals have been preferred by the Revenue against the separate orders of the Commissioner of Income Tax (Appeals), Chandigarh [hereinafter referred to as CIT(A)].
2. At the outset, the Ld. Counsel of the assessee submitted that the tax effect involved in the aforesaid appeals is less than Rs. 20 lacs. The Ld. DR has also fairly admitted that CBDT Circular No. 3/2018 is applicable to these appeals, hence, these appeals of the Revenue are liable to be dismissed.
3. It may be noted that CBDT vide Circular No. 3/2018 dated 11.07.2018 has revised the monetary limit upto Rs.20 lacs for filing appeals by the Department before the Tribunal and further vide para 13 of the said Circular it has been clarified that said circular is applicable retrospectively to the pending appeals also. The Hon'ble Punjab & Haryana High Court in the case of "Principal CIT of Income Tax Vs. Surinder Kumar Singhal" ITA No 406-2016 (O&M) vide order dated 30.1.2017 while further relying upon the decision of the Hon'ble Supreme Court in the case of "CIT Vs. Dhanalekshmi Bank Ltd." (2015) 373 ITR 526 (SC), has dismissed the appeal of the Revenue without going into the merits due to low tax effect leaving the question of law open. In view of the CBDT Circular No. 03/2018 (supra) and in the light of the above referred to decision of the Hon'ble Jurisdictional Punjab & Haryana High ITA No. 991/Chd/2017- M/s Octamac Software Pvt Ltd., Chandigarh 3 Court (supra), the captioned appeals of the Revenue are dismissed due to low tax effect.
It is, however, clarified that the dismissal of the above appeals shall not be taken to be affirmation of the orders of the CIT(A) on merits. The legal issue raised by the Revenue is being left open to be adjudicated in an appropriate case.
Order pronounced in the Open Court on 01.11.2018 Sd/- Sd/-
( बी,आर.आर. कुमार / B.R.R. KUMAR) (संजय गग$ / SANJAY GARG ) लेखा सद!य/ Accountant Member या%यक सद!य /Judicial Member Dated : 01.11.2018 "आर.के."
आदे श क* & त2ल3प अ4े3षत/ Copy of the order forwarded to :
1. अपीलाथ$/ The Appellant
2. &'यथ$/ The Respondent
3. आयकर आय5 ु त/ CIT
4. आयकर आय5 ु त (अपील)/ The CIT(A)
5. 3वभागीय & त न7ध, आयकर अपील-य आ7धकरण, च9डीगढ़/ DR, ITAT, CHANDIGARH
6. गाड फाईल/ Guard File आदे शानस ु ार/ By order, सहायक पंजीकार/ Assistant Registrar