ITO, New Delhi V. Sh. Rajesh, Delhi

ITA 2778/DEL/2015

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 7341 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 3 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-08-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC 1
• Next Hearing Date: 16-08-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 08-05-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect
• Section: 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC - I , NEW DELHI BEFORE SH. N. K. SAINI, A CCOUNTANT M EMBER ITA NO. 2778 /DEL/201 5 : ASSTT. YEAR : 2008 - 09 INCOME TAX OFFICER , WARD - 38(5 ), NEW DELHI VS SH. RAJESH, VILLAGE - AKBARPUR MAJRA, DELH I (APPELLANT) (RESPONDENT) PAN NO. BOMPR9492E ITA NO. 2780/DEL/2015 : ASSTT. YEAR : 2008 - 09 INCOME TAX OFFICER, WARD - 38(5), NEW DELHI VS SH. HARISH, VILLA GE - AKBARPUR MAJRA, DELHI (APPELLANT) (RESPONDENT) PAN NO. AJZPH6297E ASSESSEE BY : NONE REVENUE BY : NONE DATE OF HEARING : 16 .0 8 .201 6 DATE OF PRONOUNCE MENT : 19 .08 .201 6 ORDER PER N. K. SAINI, AM : THESE APPEAL S BY THE DEPARTMENT ARE AGAINST THE SEPARATE ORDER S EACH DATED 19.02.2015 OF LD. CIT(A) - 13 , NEW DELHI . 2. NOBODY WAS PRESENT ON BEHALF OF THE DEPARTMENT AS WELL AS ON BEHALF OF THE ASSESSEE AND AN APPLICATION IS MOVED BY THE DEPARTMENT STATING THEREIN THAT SENIOR DR IS ITA NO S. 2778 & 2780 /DE L/2015 RAJESH & HARISH 2 NOT AVAILABLE. IN MY OPINION, SIMPLY STATING THAT SENIOR DR IS NOT AVAILABLE IS NOT A SUFFICIENT REASON TO SEEK THE ADJOURNMENT. THEREFORE, THE APPLICATION MOVED FOR ADJOURNMENT IS REJECTED. 3 . I N THE PRESENT CASE S , I T IS NOTICED THAT THE TAX EFFECT IN EACH OF THE CASE IS LESS THAN RS.10,00,000/ - . IT IS ALSO NOTICED THAT THE CBDT HAS ISSUED CIRCULAR NO.21 OF 2015 DATED 10.12.2015, VIDE WHICH IT HAS REVISED THE MONETARY LIMIT TO RS.10,00,000/ - FOR NOT FILING THE APPEAL BEFORE THE TRIBUNAL. THE RELEVANT PORTION OF THE SAID CIRCULAR READS AS UNDER: .. ... 3. HENCEFORTH, APPEALS/ SLPS SHALL NOT BE FILED IN CASES WHERE THE TAX EFFECT DOES NOT EXCEED THE MONETARY LIMITS GIVEN HEREUNDER : S. NO APPEALS IN INCOME - TAX MATTER MONETARY LIMIT (IN RS) 1 BEFORE APPELLATE TRIBUNAL 10,00,000/ - 2 BEFORE HIGH COURT 20,00,000/ - 3 BEFORE SUPREME COURT 25,00,000/ - IT IS CLARIFIED THAT AN APPEAL SHOULD NOT BE FILED MERELY BECAUSE THE TAX EFFECT IN A CASE EXCEEDS THE MONETARY LIMITS PRESCRIBED ABOVE. FILING OF APPEAL IN SUCH CASES IS TO BE DECIDED ON MERITS OF THE CASE. ITA NO S. 2778 & 2780 /DE L/2015 RAJESH & HARISH 3 9. THE MONETARY LIMITS SPECIFIED IN PARA 3 ABOVE SHALL NOT APPLY TO WRIT MATTERS AND DIRECT TAX MATTERS OTHE R THAN INCOME TAX. FILING OF APPEALS IN OTHER DIRECT TAX MATTERS SHALL CONTINUE TO BE GOVERNED BY RELEVANT PROVISIONS OF STATUTE & RULES. FURTHER, FILING OF APPEAL IN CASES OF INCOME TAX, WHERE THE TAX EFFECT IS NOT QUANTIFIABLE OR NOT INVOLVED, SUCH AS TH E CASE OF REGISTRATION OF TRUSTS OR INSTITUTIONS UNDER SECTION 12A OF THE IT ACT, 1961, SHALL NOT BE GOVERNED BY THE LIMITS SPECIFIED IN PARA 3 ABOVE AND DECISION TO FILE APPEAL IN SUCH CASES MAY BE TAKEN ON MERITS OF A PARTICULAR CASE. 10. THIS INSTRUCT ION WILL APPLY RETROSPECTIVELY TO PENDING APPEALS AND APPEALS TO BE FILED HENCEFORTH IN HIGH COURTS/ TRIBUNALS. PENDING APPEALS BELOW THE SPECIFIED TAX LIMITS IN PARA 3 ABOVE MAY BE WITHDRAWN/ NOT PRESSED. APPEALS BEFORE THE SUPREME COURT WILL BE GOVERNED BY THE INSTRUCTIONS ON THIS SUBJECT, OPERATIVE AT THE TIME WHEN SUCH APPEAL WAS FILED. 4 . FROM CLAUSE 10 OF THE ABOVE SAID CIRCULAR IT IS CLEAR THAT THESE INSTRUCTIONS ARE APPLICABLE TO THE PENDING APPEALS ALSO AND AS PER CLAUSE 3, THERE IS CLEAR CUT IN STRUCTION TO THE DEPARTMENT TO WITHDRAW OR NOT TO PRESS THE APPEALS FILED BEFORE THE ITAT WHEREIN TAX EFFECT IS LESS THAN RS.10,00,000/ - . THESE INSTRUCTIONS ARE OPERATIVE RETROSPECTIVELY TO THE PENDING APPEALS. 5 . KEEPING IN VIEW THE CBDT CIRCULAR NO.21 O F 2015 DATED 10.12.2015 AND ALSO THE PROVISIONS OF SECTION 268A OF ITA NO S. 2778 & 2780 /DE L/2015 RAJESH & HARISH 4 INCOME TAX ACT, 1961, I AM OF THE VIEW THAT THE REVENUE SHOULD NOT HAVE FILED THE INSTANT APPEAL S BEFORE THE TRIBUNAL. 6 . IN VIEW OF THE ABOVE, WITHOUT GOING INTO MERITS OF THE CASE, THE APPEAL S FILED BY THE DEPARTMENT ARE DISMISSED . 7 . IN THE RESULT, APPEAL S OF THE DEPARTMENT ARE DISMISSED. ( ORDER PRON OUNCED IN THE COURT ON 19 /08 / 2016 ) SD/ - ( N. K. SAI NI ) ACCOUNTANT MEMBER DATED: 19 /08 /2016 *SUBODH* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR