ITO Ward-23 (2), New Delhi V. V.K. Mehta (HUF), New Delhi

ITA 2801/DEL/2008

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 7319 (ITAT-DELHI)
• Duration Of Justice: 7 year(s) 9 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-06-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 13-06-2016
• Assessment Year: 1999-2000
• Appeal Filed On: 29-08-2008
• Result in Favour of: Assessee
• Court: TRIBUNAL
• 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. 2801/DEL./2008 ASSTT. YEAR : 1999 - 2000 INCOME - TAX OFFICER, VS. SH. V.K. MEHTA (HUF) WARD 23(2), NEW DELHI. S - 217, GREATER KAILASH II, NEW DELHI. [PAN: AACHV 8514 N] ITA NO. 2802/DEL./2008 ASSTT. YEAR : 1999 - 2000 INCOME - TAX OFFICER, VS. SH. V.K. MEHTA, WARD 23(2), NEW DELHI. S - 217, GREATER KAILASH II, NEW DELHI. [PAN: AAPPM6411L] (APPELLANT) (RESPONDENTS) APPELLANT BY : SH. YOGESH KUMAR SHARMA, SR.DR RESPONDENT BY : NONE DATE OF HEARING : 13.06.2016 DATE OF PRONOUNCEMENT : 14 .06.2016 ORDER PER BENCH: IT IS APPARENT FROM RECORD THAT THE PRESENT APPEALS HAVE BEEN PREFERRED BY THE REVENUE AGAINST THE ACTION OF THE LD. CIT(A) - XXIII, NEW DELHI ORDERS DATED 11.06.2008 WHEREBY HE HAS DELETED THE ADDITIONS AS ENUMERATED IN THE GROUNDS OF APPEALS BEFORE US, THE TAX EFFECT ON WHICH COMES BELOW RS.10 LACS. UNDISPUTEDLY, THE PRESENT APPEALS HAVE BEEN PREFERRED BY THE REVENUE IN VIOLATION OF CBDT CIRCULAR NO. 21/2015 DATED [2] ITA NO. 2801 & 2802/DEL./2008 10.12.2015, WHEREIN THE PEC UNIARY 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 APPEALS ARE N OT MAINTAINABLE. THE LD. DR MR. YOGESH KUMAR SHARMA REQUESTED THAT WHILE DISMISSING THE APPEALS AS NOT MAINTAINABLE, IT MAY BE MADE CLEAR THAT THE PRESENT ORDER WILL HAVE NO PRECEDENTIAL VALUE. 2. IN VIEW OF THE ABOVE DISCUSSION, THE PRESENT APPEAL S PREFERRED BY THE REVENUE IN VIOLATION OF CBDT CIRCULAR NO. 21/2015 (SUPRA) ARE NOT MAINTAINABLE AND HENCE, THE SAME ARE DISMISSED AS SUCH MAKING IT CLEAR THAT SINCE THE PRESENT APPEAL S HA VE NOT BEEN DISPOSED OF ON MERITS OF THE APPEAL S , BUT DUE TO ABOVE R EASON, IT WILL HAVE NO ANY JUDICIAL PRECEDENCE. 3. IN THE RESULT, BOTH THE APPEAL S ARE DISMISSED AS NOT MAINTAINABLE. ORDER PRONOUNCED IN THE OPEN COURT ON 14.06.2016 . SD/ - SD/ - (C.M. GARG) (L.P. SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 14.06.2016 *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