DCIT, New Delhi V. M/s. Jindal Export and Import (P) Ltd., New Delhi

ITA 2286/DEL/2014

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 7347 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-06-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 16-06-2016
• Assessment Year: 2010-2011
• Appeal Filed On: 15-04-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: PI YUSH KUMAR
• Keywords: Tax effect

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. 2286/DEL./2014 ASSTT. YEAR : 2010 - 11 D.C.I.T., CIRCLE 4(1), VS. M/S. JINDAL EXPORT & IMPORT P. LTD. NEW DELHI. 110 BABAR ROAD, NEW DELHI. [PAN: AAACJ0474 G] (APPELLANT) (RESPONDENTS) APPELLANT BY : NONE RESPONDENT BY : SH. PIYUSH KUMAR ADVOCATE DATE OF HEARING : 16.06.2016 DAT E OF PRONOUNCEMENT : 16 .06.2016 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) - XXIII, NEW DELHI ORDER DATED 31.01.2014 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 DATED 10.12.2015, WHEREIN T HE 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. 2286 /DEL./20 14 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, THE SAME IS DISMISSED AS SUCH MAKING IT CLEAR THAT SINCE THE PRESENT A PPEAL 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 IS DISMISSED AS NOT MAINTAINABLE. ORDER PRONOUNCED IN THE OPEN COURT ON 16.06.2016 . SD/ - SD/ - (C.M. GARG) (L.P. SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 16.06.2016 *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