DCIT, Meerut V. Sh. Vipul Goyal, Faridabad

ITA 1019/DEL/2014

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 6688 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 5 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-07-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 28-06-2017
• Assessment Year: 2006-2007
• Appeal Filed On: 20-02-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SULEKHA VERMA
• Assessee Lawyers: SIDHART H GARG
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: D NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER AND SHRI L. P. SAHU, ACCOUNTANT MEMBER I.T.A .NO.-1019/DEL/2014 (ASSESSMENT YEAR-2006-07) DC IT , CENTRAL CIRCLE, MEERUT (APPELLANT) VS VIPUL GOYAL, H.NO.579, SECTOR-17, FARIDABAD. PAN-ADCPG2917R (RESPONDENT) C.O .NO.-298/DEL/2014 (IN I.T.A .NO.-1019/DEL/2014) (ASSESSMENT YEAR-2006-07) VIPUL GOYAL, H.NO.579, SECTOR-17, FARIDABAD. PAN-ADCPG2917R (APPELLANT) VS DC IT , CENTRAL CIRCLE, MEERUT (RESPONDENT) APPELLANT BY MS. SULEKHA VERMA, CIT DR RESPONDENT BY SH. SIDHARTH GARG, CA ORDER PER DIVA SINGH, JUDICIAL MEMBER THE PRESENT APPEAL HAS BEEN FILED BY THE REVENUE AS SAILING THE CORRECTNESS OF THE ORDER DATED 29.11.2013 PASSED BY CIT(A), MEERUT PERTAINING TO ASSESSMENT YEAR 2006-07. IT WAS A COMMON STAND OF THE REVENUE THAT THE TAX EFFECT OF THE PRESENT APPEAL IS MUCH BELOW RS. 10 LAKH AS THE DEL ETION OF THE ADDITION OF RS.5,22,637/- IS CHALLENGED IN THE PRESENT APPEAL. THE C.O. FILED BY THE ASSESSEE IT WAS SUBMITTED IS IN SUPPORT OF THE RELIEF GIVEN. CO NSIDERING THE MATERIAL AVAILABLE ON RECORD, WE FIND THAT THE APPEAL HAS BEEN PREFERR ED BY THE REVENUE IN VIOLATION OF CIRCULAR NO.21/2015 DATED 10TH DECEMBER, 2015 OF CB DT. BY THE AFORESAID CIRCULAR THE PECUNIARY LIMIT FOR FILING THE APPEAL BEFORE THE ITAT HAS BEEN PRESCRIBED BEYOND RS.10 LAKH. PARA 3 OF THE AFORES AID CIRCULAR HAS BEEN MADE APPLICABLE VIDE PARA 10 RETROSPECTIVELY. CONSIDERI NG THE SETTLED LEGAL PRECEDENT THAT THE BOARDS INSTRUCTIONS OR DIRECTIONS ISSUED TO THE INCOME TAX AUTHORITIES DATE OF HEARING 26.07.2016 DATE OF PRONOUNCEMENT 29.07.2016 2 ITA NO. 1 019/DEL/2014 & C.O-298/DEL/2014 PAGE 2 OF 2 U/S 268A OF THE INCOME TAX ACT, 1961 ARE BINDING ON THE AUTHORITIES, WE HOLD THAT THE APPEAL IS NON-MAINTAINABLE. 2. IN VIEW OF THE ABOVE DISCUSSION, THE PRESENT APP EAL PREFERRED BY THE REVENUE IN VIOLATION OF CBDT CIRCULAR NO.21/2015 (CITED SUP RA) IS NOT MAINTAINABLE AND HENCE, THE SAME IS DISMISSED AS SUCH MAKING IT CLEA R THAT SINCE THE PRESENT APPEAL HAS NOT BEEN DISPOSED OF ON MERITS, BUT DUE TO THE ABOVE REASON, THIS ORDER WILL NOT HAVE ANY JUDICIAL PRECEDENCE. ACCORDINGLY, THE APPE AL OF THE REVENUE IS DISMISSED AS NON-MAINTAINABLE. 3. IN THE RESULT, THE APPEAL OF THE REVENUE AND C.O OF THE ASSESSEE ARE DISMISSED AS INFRUCTUOUS. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 29 TH JULY 2016. SD/- SD/- (L. P. SAHU) (DIVA SINGH) ACCOUNTANT MEMBER JUD ICIAL MEMBER *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASS ISTANT REGISTRAR ITAT NEW DELHI