ITA No.- 4634/Del/2016
M/s D-Art Furniture Systems Pvt. Ltd.
IN THE INCOME TAX APPELLATE TRIBUNAL
(DELHI BENCH: `B': NEW DELHI)
BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER
AND
SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER
ITA No:- 4634/Del/2016
(Assessment Year: 2005-06)
ACIT, M/s D-Art Furniture System Pvt.
Central Circle-17, Vs. Ltd.,
ARA Centre, E-2, 1-107A, Kirti Nagar,
Jhandewalan, New Delhi. New Delhi-110015.
PAN No: AAACE3882D
APPELLANT RESPONDENT
Revenue By : Ms. Nidhi Srivastava, CIT (DR)
Assessee By : Shri Amit Chopra, CA
Per Anadee Nath Misshra, AM
(A) This appeal by Revenue is filed against the order of Learned Commissioner of
Income Tax (Appeals)-34, Delhi, ["Ld. CIT(A)", for short], dated 27.06.2016 for
Assessment Year 2005-06. Grounds taken in this appeal of Revenue are as under:
"1. On the facts and in the circumstances of the case, the Ld. CIT(A) has
erred in law in holding that the additions made by the AO were beyond
the scope of section 153A, while upholding that the invocation of section
153A was valid.
2. On the facts and in the circumstances of the case, the Ld. CIT(A) has
erred in law in holding that the AO could not have proceeded to frame
assessment u/s 153A of the Act as no incriminating documents /assets
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ITA No.- 4634/Del/2016
M/s D-Art Furniture Systems Pvt. Ltd.
were found during the search without appreciating that the provision of
section 153A of the Act does not stipulate any such conditionality.
3. On the facts and in the circumstances of the case, the Ld. CIT(A) has
erred in law in deleting all the additions made by the AO on the technical
ground without adjudicating the individual additions on merit.
4. On the facts and in the circumstances of the case, the Ld. CIT(A), being a
fact finding authority, has erred in facts and in law in allowing the appeal
of the assessee without independently verifying the facts of the case, as
mandated by the Hon'ble Delhi High Court in the case of CIT vs
Jansampark Advertising (375 ITR 373)
5. The appellant craves leave to add, amend any/ all the grounds of appeal
before or during the course of hearing of the appeal."
(B) At the outset, Learned Commissioner of Income Tax (Departmental
Representative) ["Ld. CIT (DR)", for short] brought to our notice, at the time of hearing
that tax effect in this appeal is below Rs. 50,00,000/-. Both sides, [Representatives of
Revenue and the Assessee] were in agreement, at the time of hearing before us, that
the tax effect in the present appeal is below Rs. 50,00,000/-. Vide recent CBDT Circular
No. 17/2019 dated 08.08.2019 read with earlier CBDT Circular No. 3 of 2018, dated
11.07.2018, minimum threshold limit of tax effect of filing of appeals by Revenue in
Income Tax Appellate Tribunal ("ITAT", for short) has been enhanced to Rs.
50,00,000/-. In a subsequent clarification issued by CBDT vide F.No. 279/Misc/M-
93/2018-ITJ, dated 20/08/2019, it has been clarified by CBDT that the aforesaid revised
monetary limit is also applicable to all pending appeals in ITAT. Having regard to the
aforesaid, the Ld. CIT(DR) for Revenue did not press the appeal. The learned
Authorized Representative for the assessee also submitted that the appeal was not
maintainable in view of the aforesaid CBDT Circular dated 08.08.2019 and 11.07.2018;
and aforesaid clarification dated 20.08.2019 issued by CBDT. Therefore, this appeal is
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M/s D-Art Furniture Systems Pvt. Ltd.
dismissed being not pressed and also being not maintainable having regard to aforesaid
CBDT Circular No. 17/2019 dated 08.08.2019 read with aforesaid CBDT Circular No. 3
of 2018 in the light of aforesaid clarification dated 20/08/2019.
(C) Before leaving, we clarify that Revenue will be at liberty to approach
Income Tax Appellate Tribunal U/s 254(2) of Income Tax Act, 1961 seeking
recall of this order and, for restoration of this appeal if it is found that appeal
of Revenue is not covered by aforesaid CBDT Circulars dated 08.08.2019 and
11.07.2018.
(D) In the result, this appeal by Revenue is dismissed. Our decision was orally
pronounced in the Open Court after conclusion of hearing on the date of hearing. Now,
this written order is pronounced in Open Court on 28/11/19.
Sd/- Sd/-
(SUDHANSHU SRIVASTAVA) (ANADEE NATH MISSHRA)
JUDICIAL MEMBER ACCOUNTANT MEMBER
Dated: 28/11/19
Pooja/-
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(Appeals)
5. DR: ITAT
ASSISTANT REGISTRAR
ITAT NEW DELHI
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M/s D-Art Furniture Systems Pvt. Ltd.
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
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