DCIT, V. Sri Bhagirath Choudhary,

ITA 19/RAN/2014

• Counselvise Citation: [2014] 120 COUNSELVISE.COM (IT) 8592 (ITAT-RANCHI)
• Duration Of Justice: 10 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-12-2014
• Appeal Filed By: Department
• Bench Allotted: DB
• Assessment Year: 2003-2004
• Appeal Filed On: 17-01-2014
• Court: TRIBUNAL

Judgement Text

1 ITA NO.19/RAN/14 - SH BHAGIRATH CHOUDHARY INCOME TAX APPELLATE TRIBUNAL, CIRCUIT BENCH, RANCHI BEFORE HON'BLE SHRI H.L. KARWA, PRESIDENT , AND HON'BLE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA NO . 19/RAN/2014 A.Y 200 3 - 04 D.C.I.T CIR - 1, D BAD V S. SHRI BHAGIRATH CHOUDHARY [ APPELLANT ] [ RESPONDENT ] FOR THE APPELLANT: SH. SHRI DEEPAK ROSHAN, SENIOR S.C/LD.DR FOR THE RESPONDENT /ASSESSEE : NONE DATE OF HEARING : 04 - 12 - 2014 DATE OF PRONOUNCEMENT: 04 - 12 - 2014 ORDER SHRI B.R. BASKARAN, ACCOUNTANT MEMBER : THIS APPEAL BY THE REVENUE IS DIRECTED AG AINST THE ORDER DATE D 31.10.2013 PASSED BY THE CIT (A), DHANBAD AND IT PERTA INS TO THE ASSESSMENT YEAR 2003 - 04 . 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. HOWEVER, THE LD D.R FAIRLY ADMITTED THAT THE REVENUE EFFECT IN THE INSTANT CASE IS LESS THAN RS.3 ,00,000/ - AND HENCE THE REVENUE IS PRECLUDED FROM PROSECUTING THIS APPEAL BEFORE THE TRIBUNAL IN VIEW OF THE INSTRUCTION NO.3/2011 DATED 9 - 02 - 2011 ISSUED BY THE CBDT IN THIS REGARD. WE MAY REFER TO THE DECISION OF THE HON BLE ANDHRA PRADESH HIGH COURT IN THE CASE OF C.I.T. V S A. RAJENDRA PRASAD (299 ITR 227) , WHEREIN THE HON BLE COURT HAS HELD THAT THE CBDT INSTRUCTIONS FIXING MONETARY LIMITS FOR FILLING APPEALS ARE STATUTORY IN NATURE AS THEY WERE ISSUED BY THE CBDT IN EXERCISE OF POWERS UNDER SECTION 119 OF THE INCOME TAX A CT AND THE REVENUE HAS TO NECESSARILY FOLLOW THEM AND IF A CASE FALLS UNDER ONE OF THE EXCEPTIONS PROVIDED IN THE CIRCULARS, A SPECIFIC GROUND SHOULD BE RAISED IN THAT REGARD. 2 ITA NO.19/RAN/14 - SH BHAGIRATH CHOUDHARY ADMITTEDLY, THE REVENUE HAS NOT RAISED A SPECIFIC GROUND TO SHOW THAT THE CASE FALLS WITHIN THE EXCEPTIONS PROVIDED IN THE CIRCULARS OF CBDT. 3. UNDER THE CIRCUMSTANCES, BY RESPECTFULLY FOLLOWING THE DECISION OF THE HON BLE ANDHRA PRADESH HIGH COURT CITED SUPRA, WE DISMISS THE APPEAL IN LIMINE, AS UN - ADMITTED ON THE GROUND THAT IT I S CONTRARY TO THE POLICY DECISION TAKEN BY THE CBDT. PRONOUNCED ACCORDINGLY ON 04 - 12 - 2014 SD/ - SD/ - [ H.L. KARWA ] [ B.R. BASKARAN ] PRESIDENT ACCOUNTANT MEMBER DT. 04 - 12 - 2014 PLACE : RANCHI PP, SR. PS COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT : 2 THE RESPONDENT: 3..THE CIT, 4.THE CIT(A), 5.DR, ITAT CIRCUIT BENCH, RANCHI 6. GUARD FILE. TRUE COPY, BY ORDER, ASSTT. REGISTRAR 3 ITA NO.19/RAN/14 - SH BHAGIRATH CHOUDHARY 1. DATE OF DICTATION ............. ORDER DRAFTED BY THE MEMBER IN HIS LAPTOP .... 4 - 12 - 14 ................. 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER ................. .......OTHER MEMBER ............................... 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P.S./P.S. ..................... 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT................................ .. 04 - 12 - 2014 ................................................... 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S./P.S ................ 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK ....................................... 7. DATE ON WHICH THE F ILE GOES TO THE HEAD CLERK ......................................... 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER ................................................................................................. 9. DATE OF DESPATCH OF THE ORDER ..............................................................