DCIT, Gurgaon V. Sh. Rajesh Yadav, Gurgaon

ITA 1266/DEL/2014

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 8316 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 1 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-04-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: F
• Next Hearing Date: 05-04-2016
• Assessment Year: 2007-2008
• Appeal Filed On: 05-03-2014
• 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 SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA NO. 1266/DEL/2014 ASSESSMENT YEAR: 2007-08 DCIT, CIRCLE-2, SH. RAJESH YADAV, GURGAON VS. H. NO. 1, GANPATI COMPLEX, DELHI ROAD, GURGAON (PAN: AAQ[U5773Q) (APPELLANT) (RESPONDENT) APPELLANT BY : SH. SHRAVAN GOTRU, SR. DR RESPONDENT BY : NONE DATE OF HEARING : 05-04-2016 DATE OF ORDER : 05-04-2016 ORDER PER H.S. SIDHU, J.M. THIS APPEAL BY THE DEPARTMENT IS DIRECTED AGAINST THE ORDER DATED 24.12.2013 OF LD. CIT(A)-2, FARIDABAD PERTAINING TO ASSESSMENT YEAR 2007-08. 2. IN THIS CASE, NOTICE OF HEARING TO THE ASSESSEE WAS SENT BY THE REGISTERED AD POST, IN SPITE OF THE SAME, ASSESSEE, NOR HIS AUTHORIZED REPRESENTATIVE APPEARED TO PROSECUTE THE MATTER IN DISPUTE, NOR FILED ANY APPLICATION FOR ADJOURNMENT. KEEPING IN VIEW THE F ACTS AND CIRCUMSTANCES OF THE PRESENT CASE AND THE ISSUE INV OLVED IN THE PRESENT APPEAL, WE ARE OF THE VIEW THAT NO USEFUL PURPOSE W OULD BE SERVED TO ISSUE NOTICE AGAIN AND AGAIN TO THE ASSESSEE, THERE FORE, WE ARE DECIDING THE PRESENT APPEAL EXPARTE QUA ASSESSEE, AFTER HEAR ING THE LD. DR AND PERUSING THE RECORDS. 3. WE FIND THAT THE TAX EFFECT INVOLVED IN THIS CA SE IS RS. 5,08,266/-, AS MENTIONED BY THE DEPARTMENT, WHILE FILING THE APPEA L BEFORE THE TRIBUNAL ITA NO. 1266/DEL/2014 2 WHICH IS LESS THAN RS.10,00,000/-, THEREFORE, THE D EPARTMENTS APPEAL IS 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 T HE CBDT. FOR THE SAKE OF CONVENIENCE, THE RELEVANT PARA NOS. 3 & 10 OF THE A FORESAID 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 AUTHORI TIES, THEREFORE, THE DEPARTMENT SHOULD HAVE WITHDRAWN/ NOT PRESSED THE P RESENT APPEAL, IN VIEW OF THE AFORESAID INSTRUCTIONS SINCE THE TAX EFFECT IN THE INSTANT APPEAL IS LESS THAN THE AMOUNT 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 HA VE WITHDRAWN/ NOT PRESSED ITA NO. 1266/DEL/2014 3 THE INSTANT APPEAL BEFORE THE TRIBUNAL. WE ARE ALS O OF THE VIEW THAT THE SAID INSTRUCTIONS ARE APPLICABLE FOR THE PENDING APPEALS AND APPEALS TO BE FILED HENCEFORTH IN TRIBUNAL. ACCORDINGLY, THE REVENUES APPEAL IS DISMISSED. 6. IN THE RESULT, APPEAL FILED BY THE REVENUE STAN DS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 05/04/2016. SD/- SD/- (PRASHANT MAHARISHI) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIA L MEMBER DATED: 05/04/2016 *SR BHATNAGAR* COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR ITA NO. 1266/DEL/2014 4 DATE OF DICTATION DATE OF DICTATION DATE OF DICTATION DATE OF DICTATION 05 0505 05- -- -4 44 4- -- -16 1616 16 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DIC TATING MEMBER DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DIC TATING MEMBER DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DIC TATING MEMBER DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DIC TATING MEMBER 05 0505 05- -- -4 44 4- -- -16 1616 16 DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS/PS DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS/PS DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS/PS DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS/PS 05 0505 05- -- -4 44 4- -- -16 1616 16 DATE ON WHICH FAIR ORDER SENT TO MEMBER FOR SIGNATUR E 05 DATE ON WHICH FAIR ORDER SENT TO MEMBER FOR SIGNATUR E 05 DATE ON WHICH FAIR ORDER SENT TO MEMBER FOR SIGNATUR E 05 DATE ON WHICH FAIR ORDER SENT TO MEMBER FOR SIGNATUR E 05- -- -4 44 4- -- -16 1616 16 DATE ON WHICH THE FAIR ORDER COMES BACK DATE ON WHICH THE FAIR ORDER COMES BACK DATE ON WHICH THE FAIR ORDER COMES BACK DATE ON WHICH THE FAIR ORDER COMES BACK A AA AFTER PRONOUNCEMENT TO FTER PRONOUNCEMENT TO FTER PRONOUNCEMENT TO FTER PRONOUNCEMENT TO THE SR. 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