M/s. H.P. Singh & Associates, Dehradun V. DCIT, Dehradun

CO 320/DEL/2015

• Counselvise Citation: [2018] 123 COUNSELVISE.COM (IT) 4063 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 8 month(s) 30 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 31-08-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: H
• Assessment Year: 2009-2010
• Appeal Filed On: 01-12-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER CROSS OBJECTION 320/DEL/2015 (IN ITA NO. 2557/DEL/2015) ASSTT. YEAR 2009-10 O R D E R PER AMIT SHUKLA, J.M THE CROSS OBJECTION BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LD. CIT (APPEALS) DEHRADUN DATED 18.2.2015 PERTAINING TO ASSTT. YEAR 2009-10. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. ADMITTEDLY, THE TAX EFFECT IS BELOW THE MONETARY LIMIT OF RS. 20 LAKHS. H.P. SINGH & ASSOCIATES, 7-SAHARANPUR ROAD DEHRADUN PAN AAEFH2923D VS. DCIT, CIRCLE-1, 13-A, SUBHASH ROAD, DEHRADUN (APPELLANT) (RESPONDENT) DEPARTMENT BY: SHRI RAVI KANT GUPTA, SR. DR ASSESSEE BY : NONE DATE OF HEARING 02/08 /20 1 8 DATE OF PRONOUNCEMENT 31 /08/2018 2 3. WE FIND THAT THE TAX EFFECT INVOLVES IN THE APPEAL OF THE REVENUE IS BELOW RS.20 LAKHS. THERE IS NO DISPUTE THAT THE BOARDS INSTRUCTIONS OR DIRECTIONS ISSUED TO THE INCOME-TAX AUTHORITIES ARE BINDING ON THOSE AUTHORITIES, THEREFORE, THE DEPARTMENT SHOULD HAVE WITHDRAWN/NOT PRESSED THE PRESENT APPEAL IN VIEW OF THE AFORESAID INSTRUCTION SINCE THE TAX EFFECT IN THE INSTANT APPEAL IS LESS THAN THE AMOUNT OF RS.20 LAKHS. 4. IN VIEW OF THE ABOVE, CIRCULAR NO.3/2018 DATED 10.07.2018 WILL APPLY TO ALL PENDING APPEALS. THEREFORE THE PRECEDENT, IT IS HELD THAT THE APPEAL IS NOT MAINTAINABLE IN THE INSTANT CASE AS THE TAX EFFECT IS LESS THAN RS.20 LAKHS.. 5. IT IS NOTICED THAT IN THE CROSS OBJECTIONS NO RELIEF HAS BEEN SOUGHT BY THE ASSESSEE. THIS CROSS OBJECTION SPOT THE IMPUGNED ORDER OF THE LD. CIT(A). THEREFORE, THIS BECAME INFRUCTUOUS WHEN THE APPEAL OF THE DEPARTMENT IS DISMISSED. 6. IN THE RESULT, THE CROSS OBJECTION OF THE ASSESSEE STANDS DISMISSED. SD/- SD/- (O.P. KANT) (AMIT SHUKLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 31/08/2018 VEENA COPY FORWARDED TO 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI 3