ITO, Sonepat V. Rampat Singh, Sonepat

ITA 1154/DEL/2015

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 6862 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 4 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-07-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC 1
• Next Hearing Date: 19-07-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 27-02-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Retrospective amendment; Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : SMC-I : NEW DELHI BEFORE SHRI R.S. SYAL, ACCOUNTANT MEMBER ITA NO.1154/DEL/2015 ASSESSMENT YEAR : 2009-10 ITO, WARD-3, SONEPAT. VS. RAMPAT SINGH, C/O RAMESH WADHWA & ASSOCIATES, H.NO.1065, SEC.14, SONEPAT. PAN: AEZPS6816H (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : NONE DATE OF HEARING : 19.07.2016 DATE OF PRONOUNCEMENT : 19.07.2016 ORDER PER R.S. SYAL, AM: THIS APPEAL FILED BY THE REVENUE IS DIRECTED AGAIN ST THE ORDER PASSED BY THE CIT(A) ON 22.12.2014 IN RELATION TO T HE ASSESSMENT YEAR 2009-10. ITA NO.1154/DEL/2015 2 2. THE DEPARTMENT HAS REQUESTED FOR ADJOURNMENT IN ALL THE CASES, INCLUDING THE PRESENT CASE, FIXED TODAY FOR HEARING BEFORE THE BENCH BY GIVING THE REASON THAT: SR. DR IS NOT AVAILABLE. THERE IS NEITHER ANY ONE FROM THE SIDE OF THE REVENUE TO REPRESENT THE R EVENUE NOR TO EXPLAIN THE REASONS AS TO WHY THE BENCH BE ALLOWED TO CRASH . I AM SATISFIED THAT THE REVENUES PRAYER FOR ADJOURNMENT CANNOT BE ACCE PTED. THE SAME IS, THEREFORE, REJECTED AND THE APPEAL IS BEING TAKEN U P FOR DISPOSAL ON MERITS EX PARTE. 3. I HAVE PERUSED THE RELEVANT MATERIAL ON RECORD. IT IS OBSERVED THAT THE TOTAL ADDITION MADE IN THIS CASE IS RS.14,80,256/-, THE TAX EFFECT ON WHICH IS LESS THA N RS.10,00,000/. I FIND THAT PURSUANT TO THE MANDATE OF SECTION 268A, THE CBDT HAS ISSUED CIRCULAR NO. 21 OF 2015 D ATED 10.12.2015 WITH RETROSPECTIVE EFFECT, REVISING THE MONETARY LIMIT TO RS.10,00,000/- FOR NOT FILING APPEALS BEFO RE THE TRIBUNAL. THE EXTANT APPEAL IS, THEREFORE, NOT MAI NTAINABLE. ITA NO.1154/DEL/2015 3 4. 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, I A M OF THE VIEW THAT THE REVENUE SHOULD HAVE EITHER NOT FILED THE I NSTANT APPEAL BEFORE THE TRIBUNAL OR WITHDRAWN THE SAME AS THE TA X EFFECT IN THIS APPEAL IS ADMITTEDLY LESS THAN THE PRESCRIBED LIMIT FOR NOT FILING THE APPEALS. EX CONSEQEUNTI, I DISMISS THE INSTANT APPEAL WITHOUT GOING INTO MERITS OF THE CASE. 5. IN THE RESULT, THE APPEAL OF THE REVENUE STANDS DISMISSED. THE ORDER PRONOUNCED IN THE OPEN COURT ON 19.07.20 16. SD/- [R.S. SYAL] ACCOUNTANT MEMBER DATED, 19 TH JULY, 2016. DK ITA NO.1154/DEL/2015 4 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT AR, ITAT, NEW DELHI.