ITO, Dehradun V. Hotel Mussoorie Club, Dehradun

ITA 1655/DEL/2015

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 7242 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 5 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-09-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 08-09-2016
• Assessment Year: 2010-2011
• Appeal Filed On: 23-03-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMRIT LAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH C NEW DELHI BEFORE : SHRI H.S. SIDHU, JUDICIAL MEMBER & SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA NO. 16 55/DEL./2015 ASSTT. YEAR : 2010 - 11 INCOME - TAX OFFICER, VS. HOTEL MUSSOORIE CLUB, WARD 1(3), DEHRADUN. SHARAD BELA ESTATE, PICTURE PALACE, MUSSOORIE DEHRADUN. [PAN: AAEFH2636 M] (APPELLANT) (RESPONDENTS) APPELLANT BY : SH. AMRIT LAL, SR. DR RESPONDENT BY : NONE DA TE OF HEARING : 08.09.2016 DATE OF PRONOUNCEMENT : 09 .09.2016 ORDER PER L.P. SAHU, A.M. : IT IS APPARENT FROM RECORD THAT THE PRESENT APPEAL HAS BEEN PREFERRED BY THE REVENUE AGAINST THE ACTION OF THE LD. CIT(A) - DEHRADUN - ORDER DATED 21.01.2015 WHEREBY HE HAS DELETED THE ADDITIONS AS ENUMERATED IN THE GROUNDS OF APPEAL BEFORE US, THE TAX EFFECT ON WHICH COMES BELOW RS.10 LACS. UNDISPUTEDLY, THE PRESENT APPEAL HAS BEEN PREFERRED BY THE REVENUE IN VIOLATION OF CBDT CIRCULAR NO. 21/2015 D ATED 10.12.2015, WHEREIN THE PECUNIARY LIMIT FOR PREFERRING THE APPEAL BY THE REVENUE BEFORE THE ITAT HAS BEEN PRESCRIBED BEYOND RS.10 LACS. THE ABOVE 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. ITA NO. 1655 /DEL./201 5 2 2. THE LD. DR REQUESTED THAT WHILE DISMISSING THE APPEAL 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 APPE AL PREFERRED BY THE REVENUE IN VIOLATION OF CBDT CIRCULAR NO. 21/2015 (SUPRA) IS NOT MAINTAINABLE AND HENCE, THE SAME IS DISMISSED AS SUCH MAKING IT CLEAR THAT SINCE THE PRESENT APPEAL HAS NOT BEEN DISPOSED OF ON MERITS OF THE APPEAL, BUT DUE TO ABOVE REAS ON, IT WILL HAVE NO ANY JUDICIAL PRECEDENCE. 4. IN THE RESULT, THE APPEAL IS DISMISSED AS NOT MAINTAINABLE. ORDER PRONOUNCED IN THE OPEN COURT ON 09.09.2016 . SD/ - SD/ - (H.S. SIDHU) (L.P. SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 09.09.2016 *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