Shri Anil Kumar Agarwal, Uttar Pradesh V. ITO, Uttar Pradesh

CO 204/DEL/2012

• Counselvise Citation: [2016] 123 COUNSELVISE.COM (IT) 1887 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 7 month(s) 6 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 07-01-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 07-01-2016
• Assessment Year: 2006-2007
• Appeal Filed On: 01-06-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Retrospective amendment; Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : A : NEW DELHI BEFORE SHRI R.S. SYAL, AM & MS SUCHITRA KAMBLE, JM ITA NO.1794/DEL/2012 ASSESSMENT YEAR : 2006-07 ITO, WARD-I, INCOME TAX OFFICE, BULANDSHAHR, UTTAR PRADESH. VS. ANIL KUMAR AGARWAL, S/O OM PRAKASH AGARWAL, 534, PREM NAGAR, BULANDSHAHR, UTTAR PRADESH. PAN: ADNPK9347A CO NO.204/DEL/2012 (ITA NO.1794/DEL/2012) ASSESSMENT YEAR : 2006-07 ANIL KUMAR AGARWAL, S/O OM PRAKASH AGARWAL, 534, PREM NAGAR, BULANDSHAHR, UTTAR PRADESH. PAN: ADNPK9347A VS. ITO, WARD-I, INCOME TAX OFFICE, BULANDSHAHR, UTTAR PRADESH. ASSESSEE BY : SHRI VAIBHAV GUPTA, CA DEPTT. BY : SHRI K.K. JAISWAL, DR DATE OF HEARING : 07.01.2016 DATE OF PRONOUNCEMENT : 07.01.2016 ITA NO.1794/DEL/2012 CO NO.204/DEL/2012 2 ORDER PER R.S. SYAL, AM: THIS APPEAL BY THE REVENUE AND THE CROSS OBJECTIONS BY THE ASSESSEE ARISE OUT OF THE ORDER PASSED BY THE CIT(A ) ON 4.1.2012 IN RELATION TO THE ASSESSMENT YEAR 2006-07. 2. DURING THE COURSE OF HEARING, THE LD. AR SUBMITT ED THAT PURSUANT TO THE MANDATE OF SECTION 268A, THE CBDT H AS ISSUED CIRCULAR NO. 21 OF 2015 DATED 10.12.2015 WITH RETRO SPECTIVE EFFECT, REVISING THE MONETARY LIMIT TO RS.10,00,000 /- FOR NOT FILING APPEALS BEFORE THE TRIBUNAL. HE FURTHER SUBMITTED THAT AS THE TAX EFFECT INVOLVED IN THE INSTANT APPEAL IS LESS THAN RS.10,00,000/-, THE EXTANT APPEAL IS NOT MAINTAINABLE. THE LD. D.R ., ALTHOUGH SUPPORTED THE ORDER OF THE ASSESSING OFFICER, BUT C OULD NOT CONTROVERT THE FACT THAT TAX EFFECT INVOLVED IN THI S APPEAL IS LESS THAN RS.10,00,000/-. 3. FROM PARA 10 OF THE ABOVE CIRCULAR IT IS PALPABL E THAT THE INSTRUCTION IS APPLICABLE TO THE PENDING APPEALS AL SO WITH ITA NO.1794/DEL/2012 CO NO.204/DEL/2012 3 RETROSPECTIVE EFFECT AND THERE IS A CLEAR-CUT DIREC TION TO THE DEPARTMENT TO WITHDRAW OR NOT PRESS SUCH APPEALS FI LED BEFORE THE ITAT WHEREIN TAX EFFECT IS LESS THAN RS.10,00,000/- . GOING BY THE PRESCRIPTION OF THE AFORENOTED CIRCULAR, WE ARE OF THE VIEW THAT THE REVENUE SHOULD HAVE EITHER NOT FILED THE INSTAN T APPEAL BEFORE THE TRIBUNAL OR WITHDRAWN THE SAME AS THE TAX EFFEC T IN THIS APPEAL IS ADMITTEDLY LESS THAN THE PRESCRIBED LIMIT FOR NOT FILING THE APPEALS. EX CONSEQEUNTI WE DISMISS THE INSTANT APPEAL WITHOUT GOING INTO MERITS OF THE CASE. 4. THE CROSS OBJECTION FILED BY THE ASSESSEE, WHICH IS IN SUPPORT OF THE IMPUGNED ORDER, IS ALSO DISMISSED AS INFRUCTUOUS. 5. IN THE RESULT, THE APPEAL OF THE REVENUE AS WELL AS THE CROSS OBJECTIONS FILED BY THE ASSESSEE STAND DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 07.01.2016. SD/- SD/- [SUCHITRA KAMBLE] [R.S. SYAL] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED, 07 TH JANUARY, 2016. ITA NO.1794/DEL/2012 CO NO.204/DEL/2012 4 DK COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT AR, ITAT, NEW DELHI.