ITO, Ward-4, V. Dabur Bricks Co.,

ITA 1271/DEL/2004

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 7299 (ITAT-DELHI)
• Duration Of Justice: 12 year(s) 3 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-06-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: F
• Next Hearing Date: 28-06-2016
• Assessment Year: 1995-1996
• Appeal Filed On: 18-03-2004
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V R SONBHADRA
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH F NEW DELHI BEFORE : SHRI I.C. SUDHIR, JUDICIAL MEMBER & SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA NO S . 1271/DEL./2004 & 3417/DEL./2006 ASSTT. YEARS : 1995 - 96 & 1996 - 97 INCOME - TAX OFFICER, VS. M/S. DABUR BRICKS COMPANY, WARD - 4, ROHTAK. VILL. FAIZABAD, PEHSORE, DISTT. JHAJJAR. [PAN: AACFD 1060 D] (APPELLANT) (RESPONDENTS) APPELLANT BY : SH. V.R. SONBHADRA, SR.DR RESPONDENT BY : SH. NAVIN GUPTA, ADVOCATE DATE OF HEARING : 28.06.2016 DATE OF PRONOUNCEMENT : 28 .06.2016 ORDER PER BENCH : IT IS APPARENT FROM RECORD THAT THE PRESENT APPEALS HAVE BEEN PREFERRED BY THE REVENUE AGAINST THE ACTION OF THE LD. CIT(A) - ROHTAK ORDERS DATED 08.01.2004 AND 31.08.2006 FOR THE ASSESSMENT YEARS 1995 - 96 & 1996 - 97 RESPECTIVELY, WHEREBY HE HAS DELETED THE ADDITIONS AS ENUMERATED IN THE GROUNDS OF APPEAL S BEFORE US, THE TAX EFFECT ON WHICH COMES BELOW RS.10 LACS IN EACH OF THESE APPEALS . UNDISPUTEDLY, THE PRESENT APPEAL S HAVE BEEN PREFERRED BY THE REVENUE IN VIOLATION OF CBDT CIRCULAR NO. 21/2015 DATED 10.12.2015, WHEREIN THE PECUNIARY LIMIT FOR PREFERRING THE APPEAL BY THE REVENUE BEFORE THE ITAT HAS BEEN PRESCRIBED BEYO ND RS.10 LACS. THE ABOVE ITA NO. 1271/DEL./04 &3417/DEL./2006 2 CIRCULAR ON PECUNIARY LIMIT HAS NOW STATUTORY FORCE WITHIN THE PROVISIONS OF SECTION 268A OF THE IT ACT, HENCE, THE PRESENT APPEAL IS NOT MAINTAINABLE. 2. THE LD. DR MR. V.R. SONBHADRA REQUESTED THAT WHILE DISMISSING THE APPEAL S AS NOT MAINTAINABLE, IT MAY BE MADE CLEAR THAT THE PRESENT ORDER WILL HAVE NO PRECEDENTIAL VALUE. 3 . IN VIEW OF THE ABOVE DISCUSSION, THE PRESENT APPEAL S PREFERRED BY THE REVENUE IN VIOLATION OF CBDT CIRCULAR NO. 21/2015 (SUPRA) ARE NOT MAINTAINABLE AND HENCE, THE SAME ARE DISMISSED AS SUCH MAKING IT CLEAR THAT SINCE THE PRESENT APPEAL S HAVE NOT BEEN DISPOSED OF ON MERITS OF THE APPEAL S , BUT DUE TO ABOVE REASON, IT WILL HAVE NO ANY JUDICIAL PRECEDENCE. 4 . IN THE RESULT, BOTH THE APPEAL S ARE DISMISSED AS NOT MAINTAINABLE. ORDER PRONOUNCED IN THE OPEN COURT ON 28.06.2016 . SD/ - SD/ - (I.C. SUDHIR) (L.P. SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 28.06.2016 *AKS/ - COPY OF ORDER FORWARDED TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT. REGISTRAR INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES, NEW DELHI