ITO, Ward- 3(5), Noida V. Udham Singh, Gautam Budh Nagar

ITA 104/DEL/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 6722 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-07-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 04-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI
• Keywords: Unexplained investment; Tax effect
• Section: 69

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES SMC : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.NO.104/DEL./2018 ASSESSMENT YEAR 2009-2010 THE INCOME TAX OFFICER, WARD-3(5), A-2/D, AAYAKAR BHAWAN, SECTOR-24, NOIDA. PIN-201 301 (U.P.) VS SHRI UDHAM SINGH, S/O. SANT RAM SINGH, VILL. RAUNI, DANKAUR, GAUTAM BUDH NAGAR. (U.P.) PAN DBTPS4951K (APP ELLANT ) (RESPONDENT) FOR REVENUE : SHRI S.L. ANURAGI, SR. D.R. FOR ASSESSEE : -NONE- DATE OF HEARING : 09 .0 7 .2018 DATE OF PRONOUNCEMENT : 09 .0 7 .2018 ORDER THIS APPEAL BY REVENUE HAS BEEN DIRECTED AGAINST T HE ORDER OF THE LD. CIT(A)-1, NOIDA, DATED 30.06.2017, FOR THE A.Y. 2009-2010. 2. IN THIS CASE, THE A.O. MADE ADDITION OF RS.13,72,312/- ON ACCOUNT OF UNEXPLAINED INVESTMENT UNDER SECTION 69 OF THE I.T. ACT. THE LD. CIT(A) HOWEVER, ALLOWED THE APPEAL OF ASSESSEE BECAUSE THE ASSESSMENT ORDER WAS PASSED 2 ITA.NO.104/DEL./2018 SHRI UDHAM SINGH, GAUTAM BUDH NAGAR. WITHOUT ASSUMING JURISDICTION UNDER SECTION 143(2) OF THE I.T. ACT, 1961. 3. ADMITTEDLY, THE TAX EFFECT IN THE PRESENT APPEA L IS LESS THAN RS.10 LAKHS. VIDE CIRCULAR NO.21/2015 DATED 10 TH DECEMBER, 2015 ISSUED BY CBDT, IT HAS BEEN DIRECTED THAT THE DEPARTMENT SHALL NOT FILE APPEAL BEFORE THE TRIBUNA L IN CASE WHERE THE TAX EFFECT DOES NOT EXCEED THE MONETARY L IMIT OF RS.10 LAKHS. IT IS ALSO DIRECTED THAT THIS INSTRUCTION WI LL APPLY RETROSPECTIVELY TO PENDING APPEALS AND APPEALS TO B E FILED HENCEFORTH IN TRIBUNALS. PENDING APPEALS BELOW THE SPECIFIED TAX LIMIT MAY BE WITHDRAWN/NOT PRESSED. THE LD. D.R . IN VIEW OF THE BOARDS CIRCULAR ABOVE DID NOT PRESS THE DEP ARTMENTAL APPEAL. THE CASE OF THE DEPARTMENT WOULD NOT FALL I N THE EXCEPTIONS PROVIDED IN THE ABOVE BOARD CIRCULAR. IN THE RESULT, THE DEPARTMENTAL APPEAL IS NOT MAINTAINABLE AS THE APPEAL IS FILED AGAINST THE BOARD INSTRUCTIONS REFERRED TO AB OVE AND THEREFORE, THE APPEAL OF THE DEPARTMENT IS LIABLE T O BE DISMISSED. 3 ITA.NO.104/DEL./2018 SHRI UDHAM SINGH, GAUTAM BUDH NAGAR. 4. IN THE RESULT, APPEAL OF THE DEPARTMENT IS DISM ISSED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- (BHAVNESH SAINI) JUDICIAL MEMBER DELHI, DATED 09 TH JULY, 2018 VBP/- COPY TO 1. THE APP ELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT SMC BENCH, DELHI 6. GUARD FILE. // BY ORDER // ASSISTANT REGISTRAR : ITAT DELHI BENCHES : DELHI.