ITO, Roorkee V. Sh. Rajpal, Roorkee

ITA 2691/DEL/2015

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 5773 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 1 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-06-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 05-05-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASHMA NEB
• Keywords: Tax effect

Judgement Text

1 ITA N O. 2691/DEL/2015 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: A NEW DELHI BEFORE SHRI G.D. AGRAWAL, HONBLE PRESIDEN T & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA NO.-2691/DEL/2015 ( ASSESSMENT YEAR: 2009-10) ITO WARD 2 ROORKEE VS RAJPAL S/O SH. SOBHA RAM, MOHALLA KUMHARAN JHABREDA, ROORKEE PAN : APKPR0753A ASSESSEE BY NONE REVENUE BY MS. ASHMA NEB, SR. DR ORDER PER SUDHANSHU SRIVASTAVA, J.M. THIS APPEAL HAS BEEN PREFERRED BY THE REVENUE AGAIN ST ORDER DATED 20/02/2015 PASSED BY THE LD. CIT (APPEALS)-DE HRADUN FOR THE ASSESSMENT YEAR 2009-10. 2. NONE WAS PRESENT ON BEHALF OF THE ASSESSEE/RESPO NDENT WHEN THE APPEAL WAS CALLED OUT FOR HEARING. NO APPL ICATION FOR ADJOURNMENT WAS ALSO FILED ON BEHALF OF THE ASSESSE E/RESPONDENT. HOWEVER, A PERUSAL OF THE GROUNDS OF APPEAL FILED B Y THE DEPARTMENT SHOWS THAT THE TAX EFFECT ON THE DISPUTE D ADDITIONS/DISALLOWANCES DELETED AND CHALLENGED BEFO RE US IS LESS DATE OF HEARING 28.06.2018 DATE OF PRONOUNCEMENT 28.06.2018 2 ITA N O. 2691/DEL/2015 THAN RS. 10 LACS AND, THUS, THE ISSUE SQUARELY FALL S WITHIN THE AMBIT OF CIRCULAR NO. 21 / 2015 DATED 10.12.2015 PR ESCRIBING THE TAX LIMIT FOR PREFERRING APPEALS BEFORE THE TRI BUNAL BY THE REVENUE. WITH REFERENCE TO CIRCULAR NO. 21 / 2015 DATED 10.12.2015 AND THE MATERIAL AVAILABLE ON RECORD, TH E LD. SR. DR COULD NOT POINT OUT IF THIS CASE FELL UNDER ANY OF THE EXCEPTIONS AS PROVIDED IN THE AFORESAID CIRCULAR. WE ALSO FIND TH AT THE AFORESAID CIRCULAR MAKES IT VERY CLEAR THAT THE REVISED MONET ARY LIMITS SHALL APPLY RETROSPECTIVELY TO PENDING APPEALS ALSO . HENCE, WE HOLD THAT THE APPEAL OF THE REVENUE DESERVES TO BE DISMISSED IN TERMS OF LOW TAX EFFECT VIDE CIRCULAR NO.21 / 2015 DATED 10.12.2015. ACCORDINGLY, THIS BEING A LOW TAX EFFE CT CASE, WE DISMISS THIS APPEAL OF REVENUE IN LIMINE , AS UN-ADMITTED, WITHOUT GOING INTO THE MERITS OF THE CASE. 3. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 28.06.2018 SD/- SD/- (G.D. AGRAWAL) (SUDHANSHU SRI VASTAVA) PRESIDENT JUDICIAL ME MBER DATED: 28.06.2018 *BR* COPY FORWARDED TO: 1. APPELLANT 3 ITA N O. 2691/DEL/2015 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT TRUE COPY ASSISTANT REGISTRAR ITAT NEW DELHI