ITO (TDS), Moradabad V. U.P. Jal Nigam II CD, Raebareilly

ITA 1762/DEL/2014

• Counselvise Citation: [2016] 121 COUNSELVISE.COM (IT) 2962 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 11 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-03-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: H
• Next Hearing Date: 29-02-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 25-03-2014
• 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 SHRI S.V. MEHROTRA : ACCOUNTANT MEMBER AND SHRI KULDIP SINGH: JUDICIAL MEMBER ITA NOS. 1762, 1763 & 1764/DEL/2014 ASSTT. YRS: 2008-09 & 2009-10 INCOME-TAX OFFICER (TDS), VS. U.P. JAL NIGAM II C D, MORADABAD. 179, JAIC ROAD, RAEBARELI. PAN: LKNUO 5312 G ( APPELLANT ) (RESPONDENT) APPELLANT BY : SHRI V.R. SONBHADRA SR. DR ASSESSEE BY : NONE DATE OF HEARING : 29/02/2016. DATE OF ORDER : 02/03/2016. O R D E R PER S.V. MEHROTRA, A.M: THESE ARE REVENUES APPEALS AGAINST SEPARATE ORDE RS PASSED BY THE LD. CIT(A), BAREILLY, RELATING TO A.Y. 2008-09 AND 200 9-10 RESPECTIVELY. 2. NONE PUT IN APPEARANCE ON BEHALF OF THE ASSESSEE AT THE HEARING. WE PROCEED TO DISPOSE OF THE DEPARTMENTAL APPEALS, EX PARTE, QUA THE ASSESSEE AND IN THAT PROCESS WE HAVE HEARD LD. DR AND PERUSE D THE RECORD. 3. LD. CIT(DR) AT THE OUTSET SUBMITTED THAT, PRIMA FACIE, THE TAX EFFECT INVOLVED IN THE PRESENT APPEALS IS LESS THAN RS. 10 LAKHS. THEREFORE, IN TERMS OF CBDT CIRCULAR NO. 21/2015 DATED 10.12.2015, STI PULATING THAT THE DEPARTMENTAL APPEAL, INVOLVING TAX EFFECT BELOW RS .10 LAKHS, SHALL NOT BE FILED BEFORE THE ITAT AND FURTHER THAT SUCH INSTRUC TION WOULD APPLY RETROSPECTIVELY AND THE PENDING APPEALS BELOW THE S PECIFIED TAX LIMIT OF RS.10 LAKH MAY BE WITHDRAWN/NOT PRESSED, THE DEPART MENT MAY BE ALLOWED TO WITHDRAW THE APPEALS, PROVIDED THAT IT SHOULD NOT B E CONSIDERED AS A PRECEDENT IN THE SUBSEQUENT YEARS OF THE ACCEPTANCE OF ISSUES INVOLVED IN THESE APPEALS AND, THEREFORE, IF IN THE SUBSEQUENT YEAR SIMILAR ISSUE ARISES BEFORE THE ITAT, WHERE THE APPEAL IS ABOVE THE TAX LIMIT, AS PRESCRIBED IN THE BOARDS CIRCULAR, THE SAME SHOULD BE DECIDED ON MER ITS. 4. AFTER HEARING THE LD. CIT(DR) THE DEPARTMENTAL APPEALS ARE TREATED AS WITHDRAWN IN TERMS OF BOARDS CIRCULAR, REFERRED TO ABOVE. 5. IN THE RESULT, REVENUES APPEALS STAND DISMISSED , HAVING BEEN WITHDRAWN. ORDER PRONOUNCEMENT IN OPEN COURT ON 02/03/2016. SD/- SD/- (KULDIP SINGH ) (S.V. MEHROTRA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: _____/03/2016. *MP* COPY OF ORDER TO: 1. ASSESSEE 2. AO 3. CIT 4. CIT(A) 5. DR, ITAT, NEW DELHI.