ACIT, New Delhi V. M/s. Max Healthcare Institute Ltd., Delhi

ITA 1713/DEL/2015

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 6846 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 3 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-07-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC 1
• Next Hearing Date: 21-07-2016
• Assessment Year: misc
• Appeal Filed On: 26-03-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MRS SHAVETA NAKRA DATTA
• Assessee Lawyers: PRANAY JUS ROY
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : SMC-I : NEW DELHI BEFORE SHRI R.S. SYAL, ACCOUNTANT MEMBER ITA NO.1713/DEL/2015 ASSESSMENT YEAR : 2010-11 ACIT, CIRCLE 75(1), NEW DELHI. VS. MAX HEALTHCARE INSTITUTE LTD., MAX HOUSE 1, DR. JHA MARG, OKHLA PHASE III, DELHI. PAN: AADCM0815B (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI PRANAY JUS ROY, CA DEPARTMENT BY : MRS. SHAVETA NAKRA DATTA, SR. DR DATE OF HEARING : 21.07.2016 DATE OF PRONOUNCEMENT : 21.07.2016 ORDER THIS APPEAL FILED BY THE REVENUE IS DIRECTED AGAIN ST THE ORDER PASSED BY THE CIT(A) ON 30.01.2015 IN RELATION TO T HE ASSESSMENT YEAR 2010-11. 2. DURING THE COURSE OF HEARING, THE LD. AR SUBMITT ED THAT PURSUANT TO THE MANDATE OF SECTION 268A, THE CBDT H AS ISSUED CIRCULAR NO. 21 OF 2015 DATED 10.12.2015 WITH RETRO SPECTIVE ITA NO.1713/DEL/2015 2 EFFECT, REVISING THE MONETARY LIMIT TO RS.10,00,000 /- FOR NOT FILING APPEALS BEFORE THE TRIBUNAL. HE FURTHER SUB MITTED THAT AS THE TAX EFFECT INVOLVED IN THE INSTANT APPEAL IS LESS THAN RS.10,00,000/-, THE EXTANT APPEAL IS NOT MAINTAINAB LE. THE LD. D.R., ALTHOUGH SUPPORTED THE ORDER OF THE ASSESSING OFFICER, BUT COULD NOT CONTROVERT THE FACT THAT TAX EFFECT I NVOLVED IN THIS APPEAL IS LESS THAN RS.10,00,000/-. 3. I HAVE HEARD THE PARTIES AND PERUSED THE RELEVAN T MATERIAL ON RECORD. GOING BY THE PRESCRIPTION OF THE AFORENO TED CIRCULAR, I AM OF THE VIEW THAT THE REVENUE SHOULD HAVE EITHER NOT FILED THE INSTANT APPEAL BEFORE THE TRIBUNAL OR WITHDRAWN THE SAME AS THE TAX EFFECT IN THIS APPEAL IS ADMITT EDLY LESS THAN THE PRESCRIBED LIMIT FOR NOT FILING THE APPEALS. F ROM PARA 10 OF THE ABOVE CIRCULAR IT IS PALPABLE THAT THE INSTRUCT ION IS APPLICABLE TO THE PENDING APPEALS ALSO WITH RETROSP ECTIVE EFFECT AND THERE IS A CLEAR-CUT DIRECTION TO THE DEPARTMEN T TO WITHDRAW OR NOT PRESS SUCH APPEALS FILED BEFORE THE ITAT ITA NO.1713/DEL/2015 3 WHEREIN TAX EFFECT IS LESS THAN RS.10,00,000/-. EX CONSEQEUNTI I DISMISS THE INSTANT APPEAL WITHOUT GOING INTO MER ITS OF THE CASE. 4. IN THE RESULT, THE APPEAL OF THE REVENUE STANDS DISMISSED. THE ORDER PRONOUNCED IN THE OPEN COURT ON 21.07.201 6. SD/- [R.S. SYAL] ACCOUNTANT MEMBER DATED, 21 ST JULY, 2016. DK COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT AR, ITAT, NEW DELHI.