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आदेश/Order
Per Sanjay Garg, Judicial Member:
The present appeal preferred by the Revenue and corresponding Cross Objections by the assessee are against the order dated 23.01.2018 of the Commissioner of Income Tax (Appeals)-2, Chandigarh [hereinafter referred to as ‘CIT(A)’].
ITA No.458/Chd/2018 & C.O. 41/Chd/2018- M/s Infotech Satcom Pvt Ltd, Mohali 2
It is observed that the appeal of the Revenue is barred by
limitation of 2 days but in view of the submissions made by the Ld.
representative and considering the shortness of the period of delay, the
delay of 02 days in filing the appeal is hereby condoned.
No one has put in appearance on behalf of the assessee. The Ld. DR,
has submitted that the tax effect involved in the present case is less than
Rs. 20 lacs. The Ld. DR has also fairly admitted that CBDT Circular No.
3/2018 is applicable to this appeal, hence, this appeal of the Revenue is
liable to be dismissed.
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
Court (supra), the present appeal of the Revenue is dismissed due to low
tax effect.
ITA No.458/Chd/2018 & C.O. 41/Chd/2018- M/s Infotech Satcom Pvt Ltd, Mohali 3
It is, however, clarified that the dismissal of the above appeal shall
not be taken to be affirmation of the order of the CIT(A) on merits. The
legal issue raised by the Revenue is being left open to be adjudicated in an
appropriate case.
In the result the appeal of the Revenue is hereby dismissed.
C.O. No. 41/Chd/2018 –
No one has put in appearance despite service of notice. The Cross
objections filed by the assessee is also barred by limitation of 39 days
A perusal of the Cross objections reveals that in the present Cross
objections, the assessee has not assailed any findings of the CIT(A),
rather, the cross objections are in the shape of arguments against the
grounds of appeal taken by the Revenue, the same are, hence, non-
maintainable. The same, therefore, are dismissed.
In the result, the appeal of the Revenue as well as Cross objections
of the assessee stands dismissed.
Order pronounced in the Open Court
Sd/- S/d- (अ�नपूणा� गु�ता / ANNAPURNA GUPTA) (संजय गग� / SANJAY GARG) लेखा सद�य/ Accountant Member �या�यक सद�य/ Judicial Member Dated : 16. 10.2018 “आर.के.”
आदेश क� ��त�ल�प अ�े�षत/ Copy of the order forwarded to : 1. अपीलाथ�/ The Appellant 2. ��यथ�/ The Respondent 3. आयकर आयु�त/ CIT 4. आयकर आयु�त (अपील)/ The CIT(A)
ITA No.458/Chd/2018 & C.O. 41/Chd/2018- M/s Infotech Satcom Pvt Ltd, Mohali 4
�वभागीय ��त�न�ध, आयकर अपील�य आ�धकरण, च�डीगढ़/ DR, ITAT, CHANDIGARH 6. गाड� फाईल/ Guard File
आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar