ITO, New Delhi V. Remunerative Project Cell, New Delhi

ITA 1233/DEL/2014

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 8219 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 1 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-05-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: F
• Next Hearing Date: 13-04-2016
• Assessment Year: misc
• Appeal Filed On: 04-03-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHRAVAN GOTRU
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH F, NEW DELHI BEFORE SH. H.S. SIDHU, JM & SH. P. MAHARISHI, AM ITA NOS. 1233, 1234 & 1235/DEL/2014 ASSTT. YEARS : 2008-09, 2009-10 & 2010-11 ITO WARD 51(2) NEW DELHI. VS REMUNERATIVE PROJECT CELL NORTH DELHI MUNICIPAL CORPORATION, 16 TH FLOOR, CIVIC CENTRE, MINTO ROAD, NEW DELHI. DELR19631D (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SH. SHRAVAN GOTR U, SR. DR DATE OF HEARING : 13/04/2016 DATE OF PRONOUNCEMENT : 02 /05/2016 ORDER PER H.S. SIDHU, JM: THESE APPEALS BY THE DEPARTMENT AGAINST THE COMMON ORDER DATED 24.12.2013 OF LD. CIT(A)-XXX, NEW DELHI PERTAINING TO THE ASSESSMENT YEARS 2008-09 TO 2010- 11. 2. IN THESE CASES, NOTICE OF HEARING TO THE ASSESSE E WERE SENT BY THE REGISTERED AD POST, IN SPITE OF THE SAME, ASSES SEE, NOR HIS AUTHORIZED REPRESENTATIVE APPEARED TO PROSECUTE THE MATTER IN DISPUTE, NOR FILED ANY APPLICATION FOR ADJOURNMENT. KEEPING IN VIEW THE FACTS AND CIRCUMSTANCES OF THE PRESENT CASE AND THE ISSUE INVOLVED IN THE PRESENT APPEAL, WE ARE OF THE VIEW THAT NO USEFUL P URPOSE WOULD BE SERVED TO ISSUE NOTICE AGAIN AND AGAIN TO THE ASSES SEE, THEREFORE, WE ARE DECIDING THE PRESENT APPEALS EXPARTE QUA ASSESS EE, AFTER HEARING THE LD. DR AND PERUSING THE RECORDS. ITA NOS. 1233 TO 1235/DEL/2014 2 3. WE FIND THAT THE TAX EFFECT IN THE REVENUES APP EALS ARE LESS THAN RS.10,00,000/-, THEREFORE, THE DEPARTMENTS AP PEALS ARE NOT MAINTAINABLE, IN VIEW OF THE CIRCULAR NO. 21/2015 DATED 10 TH DECEMBER, 2015 ISSUED VIDE F.NO. 279/MISC. 142/2007 -ITJ (PT.) BY THE CBDT. FOR THE SAKE OF CONVENIENCE, THE RELEVAN T PARA NOS. 3 & 10 OF THE AFORESAID CBDTS CIRCULAR ARE REPRODUCED AS UNDER:- 3. HENCEFORTH, APPEALS/ SLPS SHALL NOT BE FILED IN CASES WHERE THE TAX EFFECT DOES NOT EXCEED THE MONETARY L IMITS GIVEN HEREUNDER: S NO APPEALS IN INCOME-TAX MATTERS MONETARY LIMIT (IN RS) 1 BEFORE APPELLATE TRIBUNAL 10,00,000/- 2 BEFORE HIGH COURT 20,00,000/- 3 BEFORE SUPREME COURT 25,00,000/- IT IS CLARIFIED THAT AN APPEAL SHOULD NOT BE FILED MERELY BECAUSE THE TAX EFFECT IN A CASE EXCEEDS THE MONETA RY LIMITS PRESCRIBED ABOVE. FILING OF APPEAL IN SUCH CASES IS TO BE DECIDED ON MERITS OF THE CASE. 10. THIS INSTRUCTION WILL APPLY RETROSPECTIVELY TO PENDING APPEALS AND APPEALS TO BE FILED HENCEFORTH IN HIGH COURTS/ TRIBUNALS. PENDING APPEALS BELOW THE SPECIFIED TAX LIMITS IN PARA 3 ABOVE MAY BE WITHDRAWN/ NOT PRESSED. APPEALS BEFORE THE SUPREME COURT WILL BE GOVERNED BY THE INSTRUCTI ONS ON THIS SUBJECT, OPERATIVE AT THE TIME WHEN SUCH APPEA L WAS FILED. 4. IT IS NOT IN DISPUTE THAT THE BOARDS INSTRUCTIO N OR DIRECTIONS ISSUED TO THE INCOME-TAX AUTHORITIES ARE BINDING ON THOSE AUTHORITIES, THEREFORE, THE DEPARTMENT SHOULD HAVE WITHDRAWN/ NO T PRESSED THE PRESENT APPEALS, IN VIEW OF THE AFORESAID INSTRUCTI ONS SINCE THE TAX ITA NOS. 1233 TO 1235/DEL/2014 3 EFFECT IN THE INSTANT APPEALS ARE LESS THAN THE AMO UNT OF RS. 10 LACS, PRESCRIBED IN THE ABOVE SAID CBDTS INSTRUCTIONS. 5. KEEPING IN VIEW THE CBDT INSTRUCTION NO. 21/2015 DATED 10 TH DECEMBER, 2015, WE ARE OF THE VIEW THAT THE REVENUE SHOULD HAVE WITHDRAWN/ NOT PRESSED THE INSTANT APPEALS BEFORE T HE TRIBUNAL. WE ARE ALSO OF THE VIEW THAT THE SAID INSTRUCTIONS ARE APPLICABLE FOR THE PENDING APPEALS AND APPEALS TO BE FILED HENCEFORTH IN TRIBUNAL. ACCORDINGLY, THE REVENUES APPEALS ARE DISMISSED. 6. IN THE RESULT, APPEALS FILED BY THE REVENUE STAN D DISMISSED. ORDER PRONOUNCED IN THE COURT ON 02/05/2016 SD/- SD/- ( P. MAHARISHI ) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 02/05/2016 *KAVITA ARORA COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITA NOS. 1233 TO 1235/DEL/2014 4 DRAFT DICTATED ON 25.04.2016 DRAFT PLACED BEFORE AUTHOR 26.04.2016 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. APPROVED DRAFT COMES TO THE SR.PS/PS 02.05.2016 KEPT FOR PRONOUNCEMENT ON 02.05.2016 FILE SENT TO THE BENCH CLERK 02.05.2016 DATE ON WHICH FILE GOES TO THE AR DATE ON WHICH FILE GOES TO THE HEAD CLERK. DATE OF DISPATCH OF ORDER.