DCIT, Dehradun V. Shri Surjit Singh Kohli, Dehradun

ITA 3171/DEL/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 6615 (ITAT-DELHI)
• Duration Of Justice: 9 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-02-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 18-05-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUNIL CHANDER SHARMA
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH B : NEW DELHI) BEFORE SHRI R.S. SYAL, ACCOUNTANT MEMBER AND SHRI A.T. VARKEY, JUDICIAL MEMBER ITA NOS.3170 & 3171/DEL./2015 (ASSESSMENT YEARS : 2008-09 & 2010-11) DCIT, CENTRAL CIRCLE, VS. SHRI SURJIT SINGH KOHLI , DEHRADUN. 46, SAHARANPUR ROAD, DEHRADUN. (PAN : AKCPK2548P) (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI SUNIL CHANDER SHARMA, CIT DR O R D E R PER A.T. VARKEY, JUDICIAL MEMBER : THESE APPEALS, AT THE INSTANCE OF THE REVENUE, ARE FILED AGAINST THE ORDER OF THE CIT (APPEALS), DEHRADUN DATED 27.02.2015 & 23.04.2013 F OR THE ASSESSMENT YEARS 2008-09 & 2010-11 RESPECTIVELY. 2. THE TAX EFFECT IN THE APPEALS BY THE REVENUE DOE S NOT EXCEED THE MONETARY LIMIT OF RS.10 LAKHS SPECIFIED IN CIRCULAR NO.21/2015 DATED 10 TH DECEMBER,2015, F.NO.279/MISC./142/2007-ITJ(PT.). 3. WE ARE OF THE OPINION THAT THE CIRCULAR OF THE C BDT RESULTS IN THE REVENUE APPEALS BEING NOT MAINTAINABLE. FURTHER THIS CBDT CIRCULA R, AT PARA 10 SPECIFIES THAT THE INSTRUCTION WILL APPLY RETROSPECTIVELY, TO ALL PEND ING APPEALS. WE HAVE EXAMINED THE ITA NO3170 & 3171/DEL./2015 2 GROUNDS OF APPEAL AND HAVE FOUND THAT THE TAX EFFEC T ON THE QUANTUM OF INCOME IN DISPUTE IS BELOW THE MONETARY LIMIT OF RS.10,00,000/- (RUPE ES TEN LAKHS ONLY). 4. HENCE WE DISMISS THE APPEALS FILED BY THE REVENU E ON THE GROUND THAT THE TAX EFFECT IN THE PRESENT APPEAL DOES NOT EXCEED THE MONETARY LIMIT SPECIFIED BY THE CBDT CIRCULAR NO.21/2015 DATED 10 TH DECEMBER,2015, F.NO. 279/MISC./142/2007-ITJ(PT.) A ND HENCE NOT MAINTAINABLE. 5. IN CASE THERE IS A MISTAKE IN THE CALCULATION OR IF THE CASE IS COVERED BY ANY OF THE EXCEPTION SPECIFIED IN THE CIRCULAR, THE REVENUE MA Y FILE MISC. APPLICATION U/S 254(2) OF THE INCOME TAX ACT 1961 POINTING OUT THE MISTAKE AN D IF THE BENCH IS CONVINCED OF THE MISTAKE, THE ORDER WILL BE RECALLED AND THE APPEALS WILL BE RESTORED FOR FRESH DISPOSAL ON MERITS. 6. IN THE RESULT, THE REVENUES APPEALS ARE DISMISS ED. ORDER PRONOUNCED IN OPEN COURT ON THIS 24 TH DAY OF FEBRUARY, 2016. SD/- SD/- (R.S. SYAL) (A.T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED THE 24 TH DAY OF FEBRUARY, 2016 TS COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT(A)-I, DEHRADUN. 5.CIT(ITAT), NEW DELHI. AR, ITAT NEW DELHI.