ITO, Meerut V. M/s Kailash Chand Pramod Kumar, Meerut

ITA 1991/DEL/2013

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 6241 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 11 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-03-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 22-03-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 05-04-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 68

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH D NEW DELHI BEFORE : SHRI C.M. GARG , JUDICIAL MEMBER & SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA NO. 1991/DEL./2013 ASSTT. YEAR : 2009 - 10 INCOME - TAX OFFICER, VS. KAILASH CHAND PRAMOD KUMAR, WARD 1(3), MEERUT. 46 - A, NAVEEN MANDI, MEERUT. [PAN: AAFFK3615A] (APPELLANT) (RESPONDENT) REVENUE BY : MS. RITU SHARMA, SR. DR RESPONDENT BY : NONE (WRITTEN SUBMISSION) DATE OF HEARING : 22.03.2 016 DATE OF PRONOUNCEMENT : 30 .03.2016 ORDER PER BENCH : IT IS APPARENT FROM RECORD THAT THE PRESENT APPEAL HAS BEEN PREFERRED BY THE REVENUE AGAINST THE ACTION OF THE LD. CIT(A) - MEERUT ORDER DATED 24.01.2013 WHEREBY HE HAS DELETED THE ADDITION OF RS.25,29,708/ - MADE BY AO U/S. 68 OF THE ACT. UNDISPUTEDLY, TH E PRESENT APPEAL HAS BEEN PREFERRED BY THE REVENUE IN VIOLATION OF CBDT CIRCULAR NO. 21/2015 DATED 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. THE LD. SR. DR, MS. RITU SHARMA REQUESTED THAT WHILE DISMISSING THE APPEAL AS NOT MAINTAINABLE, IT MAY BE MADE CLEA R THAT THE PRESENT ORDER WILL HAVE NO PRECEDENTIAL VALUE. ITA NO. 1991 /DEL./ 20 13 2 2. IN VIEW OF THE ABOVE DISCUSSION, THE PRESENT APPEAL PREFERRED BY THE REVENUE IN VIOLATION OF CBDT CIRCULAR NO. 21/2015 (SUPRA) IS NOT MAINTAINABLE AND HENCE, IT 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 REASON, IT WILL HAVE NO ANY JUDICIAL PRECEDENCE. 3. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISMISSED AS NON - MAINTAINABLE. ORDER PRONOUNCED IN THE OPEN COURT ON 30.03.2016 SD/ - SD/ - ( C.M. GARG ) (L.P. SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 30.03.2016 *AKS/ - COPY OF ORDER FORWARDED TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTA TIVE (6) GUARD FILE BY ORDER ASSISTANT. REGISTRAR INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES, NEW DELHI ITA NO. 1991 /DEL./ 20 13 3 DATE INITIAL 1. DRAFT DICTATED ON 28.03.16 PS 2. DRAFT PLACED BEFORE AUTHOR 29.03.16 PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS 30.03.16 PS/PS 6. KEPT FOR PRONOUNCEMENT ON PS 7. FILE SENT TO THE BENCH CLERK 30.03.16 PS 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER.