ITO, New Delhi V. M/s. Swapnila Tiwari, New Delhi

ITA 1141/DEL/2012

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 6916 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 4 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-07-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 12-07-2016
• Assessment Year: 2005-2006
• Appeal Filed On: 06-03-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Retrospective amendment; Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : G : NEW DELHI BEFORE SHRI H.S. SIDHU, JM & SHRI O.P. KANT, AM ITA NOS.1141 & 1143/DEL/2012 ASSESSMENT YEAR : 2005-06 ITO, WARD-46(4), ROOM NO.419, 4 TH FLOOR, MAYUR BHAWAN, NEW DELHI . VS. SWAPNILA TIWARI, D-209, KRISHNA PARK, FLAT NO.06, MAIN DEVIL ROAD, NEW DELHI. PAN: ACXPT9238Q ASSESSEE BY : NONE DEPTT. BY : SMT. ANIMA BARNWAL, SR. DR DATE OF HEARING : 12.07.2016 DATE OF PRONOUNCEMENT : 14.07.2016 ORDER PER H.S. SIDHU, JM: THESE APPEALS BY THE REVENUE ARISE OUT OF THE ORDER PASSED BY THE CIT(A) ON 15.12.2011 IN RELATION TO T HE ASSESSMENT YEAR 2005-06. ITA NOS.1141 & 1143/DEL/2012 2 2. NONE ONE WAS PRESENT FOR THE ASSESSEE. WE FIND T HAT 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. WE FURTHER FIN D THAT AS THE TAX EFFECT INVOLVED IN THE INSTANT APPEALS IS LESS THAN RS.10,00,000/-, THE EXTANT APPEALS ARE NOT MAINTAIN ABLE. THE LD. D.R., ALTHOUGH SUPPORTED THE ORDER OF THE ASSES SING OFFICER, BUT COULD NOT CONTROVERT THE FACT THAT TAX EFFECT INVOLVED IN THESE 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 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.10,00,0 00/-. GOING BY THE PRESCRIPTION OF THE AFORENOTED CIRCULAR, WE ARE OF THE VIEW THAT THE REVENUE SHOULD HAVE EITHER NOT FILED THE INSTANT ITA NOS.1141 & 1143/DEL/2012 3 APPEALS BEFORE THE TRIBUNAL OR WITHDRAWN THE SAME A S THE TAX EFFECT IN THESE APPEALS IS ADMITTEDLY LESS THAN THE PRESCRIBED LIMIT FOR NOT FILING THE APPEALS. EX CONSEQEUNTI WE DISMISS THE INSTANT APPEALS WITHOUT GOING INTO MERITS OF THE CA SE. 4. IN THE RESULT, THE APPEALS OF THE REVENUE STAND DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 14.07.2016. SD/- SD/- [O.P. KANT] [H.S. SIDHU] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED, 14 TH JULY, 2016. DK COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT AR, ITAT, NEW DELHI.