ACIT, Meerut V. Shri Surjeet Singh Goldy, Meerut

ITA 1326/DEL/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 6366 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-03-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2006-2007
• Appeal Filed On: 09-03-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: BHARAT BHUSHAN GARG
• Assessee Lawyers: RAVINDRA AGGARWAL
• Keywords: Validity of assessment; Tax effect
• Section: 143(3); 147

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH MEERUT CAMP AT MEERUT ) BEFORE SHRI I.C. SUDHIR AND SHRI P RASHANT MAHARISHI ITA NO. 1 32 6 /DEL/201 5 ASSESSMENT YEAR: 200 6 - 07 ACIT, VS. SURJEET SINGH GOLDY, CIRCLE - 2, 341 - SOTI GANJ, MEERUT. MEERUT. (PAN: ABUPS1544C ) (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI RAVINDRA AGGARWAL , FCA DEPARTM ENT BY: SHRI BHARAT BHUSHAN GARG , SR. DR DATE OF HEARING : 1 8 . 1 2 .201 5 DATE OF PRONOUNCEMENT: 15 : 0 3 .201 6 ORDER PER I.C. SUDHIR : JUDICIAL MEMBER THE REVENUE HAS QUESTIONED FIRST APPELLATE ORDER WHEREBY THE LEARNED CIT(APPEALS) HAS DELETED TH E ADDITION OF RS.28,01,000 MADE BY THE ASSESSING OFFICER. AT THE OUTSET OF HEARING, THE LEARNED AR RAISED A PRELIMINARY OBJECTION ABOUT THE MAINTAINABILITY OF THE VERY APPEAL HAVING TAX EFFECT BELOW RS.10 LACS AND IS THUS HAS BEEN PREFERRED IN VIOLATION OF CBDT CIRCULAR NO. 21/2015 DATED 10.12.2015. THE LEARNED AR ALSO REFERRED COPY OF THE NOTICE OF THE DEMAND UNDER SEC. 156 DATED 22.12.2009 ISSUED BY THE DEPARTMENT SHOWING THE DUE TAX AT RS.8,06,909. H E SUBMITTED FURTHER THAT THE APPEAL IS OTHERWISE NOT MA INTAINABLE SINCE AS PER THE DIRECTION OF THE ITAT VIDE ORDER DATED 25.4.2011, THE LEARNED CIT(APPEALS) HAD TO DECIDE THE 2 APPEAL ON THE LEGAL ISSUE REGARDING THE VALIDITY OF ASSESSMENT PROCEEDINGS UNDER SEC. 147 READ WITH SEC. 143(3) OF THE ACT IN ABSENCE O F ISSUANCE OF NOTICE UNDER SEC. 143(2) OF THE ACT WHICH ISSUE RAISED VIDE GROUND NO.1 BEFORE THE LEARNED CIT(APPEALS) WAS NOT ADJUDICATED UPON BY HIM WHILE DISPOSING THE FIRST APPELLATE ORDER IN THE FIRST ROUND. 2. THE LEARNED SENIOR DR ON THE OTHER HAND PLACED RELIANCE ON THE FIRST APPELLATE ORDER. HE, HOWEVER, DID NOT DISPUTE THE ABOVE SUBMISSION OF THE LEARNED AR THAT TAX EFFECT IN THE PRESENT APPEAL PREFERRED BY THE REVENUE IS BELOW RS. 10 LACS. 3. CONSIDERING THE ABOVE SUBMISSIONS, WE FIND THAT PRE SENT APPEAL HAVING TAX EFFECT BELOW RS.10 LACS BEEN PREFERRED BY THE REVENUE IN VIOLATION OF CBDT CIRCULAR NO. 21/2015 DATED 10.12.2015 WHICH HAS GOT STATUTORY FORCE UNDER SEC. 268A OF THE ACT, HENCE, THE PRESENT APPEAL IS NOT MAINTAINABLE. IT IS DISMISSED AS SUCH. 4 . IN RESULT, THE APPEAL IS DISMISSED . ORDER PRONOUNCED IN THE OPEN COURT ON 1 5 . 0 3 . 201 6 SD/ - SD/ - ( PRASHANT MAHARISHI ) ( I.C. SUDHIR ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 1 5 / 0 3 /201 6 MOHAN LAL 3 COPY FORWARDED TO: 1) APPELLANT 2) RESPONDENT 3) CIT 4) CIT(APPEALS) 5) DR:ITAT ASSISTANT REGISTRAR DATE DRAFT DICTATED DIRECTLY ON COMPUTER 1 4 . 0 3 .201 6 DRAFT PLACED BEFORE AUTHOR 1 4 . 0 3 .2 016 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. 1 4 . 0 3 .2016 APPROVED DRAFT COMES TO THE SR.PS/PS 1 4 . 0 3 .2016 KEPT FOR PRONOUNCEMENT ON 1 5 . 03. 2016 FILE SENT TO THE BENCH CLERK 1 5 . 0 3 .2016 DATE ON WHICH FILE GOES TO THE AR DATE ON WHICH FILE GOES TO THE HEAD CLERK. DATE OF DISPATCH OF ORDER.