ACIT, New Delhi V. Shri Vinod Kumar Dhupar, New Delhi

ITA 1356/DEL/2013

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 8262 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 1 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-04-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: H
• Next Hearing Date: 07-04-2016
• Assessment Year: 2005-2006
• Appeal Filed On: 07-03-2013
• 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 H, NEW DELHI BEFORE SH. S.V. MEHROTRA, ACCOUNTANT MEMBER AND SMT. BEENA A PILLAI, JUDICIAL MEMBER ITA NO. 1356/DEL/2013 ASSESSMENT YEAR: 2005-06 ACIT, CIRCLE 26(1), NEW DELHI. VS VINOD KUMAR DHUPAR, KG-1/192, VIKAS PURI, NEW DELHI. AAGPD6825J (APPELLANT) (RESPONDENT) REVENUE BY : SH. V.R. SONBHADR A, SR. DR ASSESSEE BY : NONE DATE OF HEARING : 07.04.2016 DATE OF PRONOUNCEMENT : 08.04.2016 ORDER PER BEENA A PILLAI, JM THIS IS AN APPEAL BY THE DEPARTMENT AGAINST THE ORDER DATED 06.12.2012 OF CIT(A)-XXIV, NEW DELHI. 2. THE LD. COUNSEL FOR THE ASSESSEE IN THEIR RIVAL SUBMISSIONS STATED THAT THE TAX EFFECT IN THE DEPARTMENTAL APPEAL IS LESS THAN RS. 10 LACS. THEREFORE, THE REVENUE OUGHT NOT TO HAVE FILED 2 THE APPEAL AS DIRECTED BY THE CBDTS LATEST CIRCULAR NO. 21/2015 DATED 10/12/2015. 3. DURING THE COURSE OF HEARING, THE LD. D.R., ALTHOUGH SUPPORTED THE ORDER OF THE ASSESSING OFFICER, BUT COULD NOT CONTROVERT THIS FACT THAT TAX EFFECT IN THIS APPEAL IS LESS THAN RS.10,00,000/-. 5. IT IS NOTICED THAT THE CBDT HAS ISSUED CIRCULAR NO.21 OF 2015 DATED 10.12.2015, VIDE WHICH IT HAS REVISED THE MONETARY LIMIT TO RS.10,00,000/- FOR NOT FILING THE APPEAL BEFORE THE TRIBUNAL. FROM CLAUSE 10 OF THE ABOVE CIRCULAR IT IS CLEAR THAT THESE INSTRUCTIONS ARE APPLICABLE TO THE PENDING APPEALS ALSO AND THERE IS CLEAR CUT INSTRUCTION TO THE DEPARTMENT TO WITHDRAW OR NOT TO PRESS THE APPEALS FILED BEFORE THE ITAT WHEREIN TAX EFFECT IS LESS THAN RS.10,00,000/-. THESE INSTRUCTIONS ARE OPERATIVE RETROSPECTIVELY TO THE PENDING APPEALS. 6. KEEPING IN VIEW THE CBDT CIRCULAR NO.21 OF 2015 DATED 10.12.2015 AND ALSO THE PROVISIONS OF SECTION 268A OF INCOME TAX ACT, 1961, WE ARE OF 3 THE VIEW THAT THE REVENUE SHOULD NOT HAVE FILED THE INSTANT APPEAL BEFORE THE TRIBUNAL. 7. IN VIEW OF THE ABOVE, WITHOUT GOING INTO MERITS OF THE CASE, WE DISMISS THE APPEAL FILED BY THE DEPARTMENT. 8. IN THE RESULT, APPEAL OF THE DEPARTMENT IS DISMISSED. ORDER PRONOUNCED IN THE COURT ON 08.04.2016 SD/- SD/- (S.V. MEHROTRA) (BEENA A PIL LAI) VICE PRESIDENT JUDICIAL MEMBER DATED: 08.04.2016 *KAVITA ARORA COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR