Appeal Details
Counselvise Citation
[2015] 140 COUNSELVISE.COM (IT) 98357 (ITAT-DELHI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
9 month(s) 17 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
29-12-2015
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
D
Assessment Year
2010-2011
Appeal Filed On
13-03-2015
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A1 NEW DELHI BEFORE SHRI S.V. MEHROTRA : ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE : JUDICIAL MEMBER ITA NO. 1471 /DEL/2015 ASSTT. YR: 2010-11 INCOME-TAX OFFICER, VS. SH. KARAMVEER SINGH, PROP. WARD-2(1), NEW DELHI. M/S HIMALAYA TOURS & TRAVEL, 1 ST FLOOR, R.P. COMMERCIAL COMPLEX, VILL. & PO BAROLA, SECTOR-49, NOIDA-201301 PAN: AXLPS 2339 C ( APPELLANT ) (RESPONDENT) DEPARTMENT BY : SHRI RAVI JAIN CIT( DR) ASSESSEE BY : NONE DATE OF HEARING : 28/12/2015. DATE OF ORDER : 29/12/2015. O R D E R PER S.V. MEHROTRA, A.M: THIS IS REVENUES APPEAL AGAINST THE ORDER DATED 31 .12.2014, PASSED BY THE LD. CIT(A)-1, NOIDA, RELATING TO A.Y. 2010-11. 2. THIS APPEAL HAS BEEN FIXED FOR HEARING IN VIEW O F RECENT CBDT INSTRUCTION NO. 21/2015 DATED 10.12.2015, REVISING THE MONETARY LIMIT OF RS.10.00 LACS FOR NOT FILING THE APPEAL BY REVENUE BEFORE THE TRI BUNAL IN TERMS OF SECTION 268A(1) OF THE INCOME-TAX ACT. 2 3. THE CBDT IN ITS RECENT CIRCULAR NO. 21/2015 DATE D 10.12.2015 HAS PROVIDED THAT NO DEPARTMENTAL APPEAL SHALL BE FILED BEFORE THE ITAT WHEREIN THE TAX EFFECT INVOLVED IS LESS THAN RS.10 LAKHS. F URTHER, IN PARA 10 OF THE CIRCULAR, IT IS PROVIDED THAT THIS INSTRUCTION WOUL D APPLY RETROSPECTIVELY AND THE PENDING APPEALS BELOW THE SPECIFIED TAX LIMIT O F RS.10 LAKH MAY BE WITHDRAWN/NOT PRESSED. 4. LEARNED CIT-DR, SHRI RAVI JAIN, WHO APPEARED AT THE TIME OF HEARING BEFORE US STATED THAT HE NEEDS SOME TIME TO CALL FO R THE REPORT FROM THE ASSESSING OFFICER AS WELL AS INSTRUCTIONS FROM ADMI NISTRATIVE CIT FOR WITHDRAWING THE APPEAL, BECAUSE THE APPEAL WAS FILE D WITH THE APPROVAL OF ADMINISTRATIVE CIT. LEARNED CIT(DR) FURTHER POINTED OUT THAT IN PARAGRAPH 7 OF THE SAID CIRCULAR, IT HAS BEEN CLARIFIED BY TH E CBDT THAT WITHDRAWAL OF THE APPEAL BY THE REVENUE ON ACCOUNT OF LOW TAX EFF ECT SHOULD NOT BE CONSIDERED AS A PRECEDENT IN THE SUBSEQUENT YEARS O F THE ACCEPTANCE OF ISSUES INVOLVED IN THIS APPEAL AND, THEREFORE, IF IN THE S UBSEQUENT YEAR SIMILAR ISSUE ARISES BEFORE THE ITAT WHERE THE APPEAL IS ABOVE TH E TAX LIMIT, AS PRESCRIBED IN THIS CIRCULAR, THE SAME SHOULD BE DECIDED ON MER ITS. 5. AFTER CONSIDERING THE SUBMISSIONS OF LEARNED DR, THE FACTS OF THE CASE AND THE CIRCULAR OF THE CBDT, WE ARE OF THE OPINION THAT THERE IS NO NECESSITY FOR ADJOURNING THE APPEAL AND CALLING THE REPORT FROM THE ASSESSING OFFICER BECAUSE, APPARENTLY, THE TAX EFFECT INVOLVE D IN THE PRESENT APPEAL OF THE REVENUE IS BELOW 10 LAKHS. HOWEVER, WE MAY CLAR IFY THAT IF ON RECEIPT OF THIS ORDER, THE ASSESSING OFFICER FINDS THAT THE TA X EFFECT IS ABOVE RS.10 LACS OR IN ANY OTHER MANNER, THE CIRCULAR IS NOT APPLICA BLE IN VIEW OF EXCEPTIONS CULLED OUT IN THE CIRCULAR, HE WILL BE AT LIBERTY T O FILE MISCELLANEOUS APPLICATION FOR RECALLING OF THIS ORDER WHICH THE T RIBUNAL WILL CONSIDER IN ACCORDANCE WITH LAW. WE ALSO AGREE WITH THE CONTENT ION OF THE LEARNED CIT(DR) THAT THIS ORDER WOULD NOT BE CONSIDERED AS AN ACCEPTANCE BY THE REVENUE ON THE ISSUE INVOLVED IN THIS APPEAL AND WI LL NOT BE AN ESTOPPEL FOR 3 THE REVENUE TO TAKE UP THE ISSUE INVOLVED IN THIS A PPEAL BEFORE THE ITAT ON MERITS IF THE TAX EFFECT IN THOSE YEARS IS MORE THA N 10 LAKHS. 6. IN VIEW OF ABOVE, KEEPING IN VIEW THE ABOVE CIRC ULAR AND THE PROVISIONS OF SECTION 268A OF THE INCOME-TAX ACT, 1961 AND WIT HOUT GOING INTO MERITS OF THE CASES, WE DISMISS THE INSTANT APPEAL FILED B Y THE REVENUE AS TAX EFFECT IN THIS APPEAL IS LESS THAN RS.10.00 LACS. ORDER PRONOUNCEMENT IN OPEN COURT ON 29/12/2015. SD/- SD/- (SUCHITRA KAMBLE ) (S.V. MEHROTRA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 29/12/2015. *MP* COPY OF ORDER TO: 1. ASSESSEE 2. AO 3. CIT 4. CIT(A) 5. DR, ITAT, NEW DELHI.
Mehul