Appeal Details
Counselvise Citation
[2016] 133 COUNSELVISE.COM (IT) 6546 (ITAT-DELHI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
5 year(s) 1 month(s) 13 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
01-03-2016
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
E
Next Hearing Date
14-12-2015
Assessment Year
2005-2006
Appeal Filed On
19-01-2011
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH E, NEW DELHI BEFORE SH. J.S. REDDY, AM AND SMT. BEENA A PILLAI, JM ITA NO. 322/DEL/2011 ASSESSMENT YEAR: 2005-06 ACIT, CIRCLE 2, MEERUT. VS NIKHIL GUPTA, S/O SHRI RAJEEV GUPTA, 214-A, GANJ BAZAR, MEERUT. AIPPG4717R (APPELLANT) (RESPONDENT) APPELLANT BY : SH. P. DAM KANU NJA, SR. DR RESPONDENT BY : SH. O.P. SAPRA, ADV. DATE OF HEARING : 16.02.2016 DATE OF PRONOUNCEMENT : 01/03/2016 ORDER PER J.S. REDDY, AM THIS IS AN APPEAL BY THE DEPARTMENT AGAINST THE ORD ER DATED 25.11.2010 OF CIT(A), MEERUT. 2. THE LD. DR REQUESTED THAT THE APPEAL MAY BE ADJO URNED FOR ANOTHER DATE CONVENIENT. 3. THE LD. COUNSEL FOR THE ASSESSEE IN THEIR RIVAL SUBMISSIONS STATED THAT THE TAX EFFECT IN THE DEPAR TMENTAL APPEALS IS LESS THAN RS. 10 LACS. THEREFORE, THE R EVENUE OUGHT NOT TO HAVE FILED THE APPEAL AS DIRECTED BY T HE CBDTS LATEST CIRCULAR NO. 21/2015 DATED 10/12/2015 . 2 4. WE HAVE CONSIDERED THE SUBMISSIONS OF BOTH THE PARTIES AS REGARDS TO THE SUBMISSIONS OF THE LD. DR FOR ADJOURNMENT OF THIS APPEAL. WE ARE OF THE VIEW THA T THIS IS NOT TO BE ADJOURNED AS PER THE INSTRUCTIONS OF THE CBDT TO THE DEPARTMENT, WHEREIN IT IS CLEARLY MENTIONED THA T THE CIRCULAR NO. 21/2015 IS APPLICABLE RETROSPECTIVELY AND THE APPEALS OF THE DEPARTMENT, WHEREIN TAX EFFECT IS LE SS THAN RS. 10 LACS SHOULD BE WITHDRAWN OR NOT PRESSED. THEREFORE, THE REQUEST OF THE LD. DR FOR ADJOURNING THE APPEAL IS REJECTED. 5. DURING THE COURSE OF HEARING, THE LD. D.R., ALTH OUGH SUPPORTED THE ORDER OF THE ASSESSING OFFICER, BUT C OULD NOT CONTROVERT THIS FACT THAT TAX EFFECT IN THIS APPEAL IS LESS THAN RS.10,00,000/-. 6. IT IS 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 TH E APPEAL BEFORE THE TRIBUNAL. FROM CLAUSE 10 OF THE ABOVE CI RCULAR IT IS CLEAR THAT THESE INSTRUCTIONS ARE APPLICABLE TO THE PENDING APPEALS ALSO AND THERE IS CLEAR CUT INSTRUCTION TO THE DEPARTMENT TO WITHDRAW OR NOT TO PRESS THE APPEALS FILED BEFORE THE ITAT WHEREIN TAX EFFECT IS LESS THAN 3 RS.10,00,000/-. THESE INSTRUCTIONS ARE OPERATIVE RETROSPECTIVELY TO THE PENDING APPEALS. 7. KEEPING IN VIEW THE CBDT CIRCULAR NO.21 OF 2015 DATED 10.12.2015 AND ALSO THE PROVISIONS OF SECTION 268A OF INCOME TAX ACT, 1961, WE ARE OF THE VIEW THAT THE R EVENUE SHOULD NOT HAVE FILED THE INSTANT APPEAL BEFORE THE TRIBUNAL. 8. IN VIEW OF THE ABOVE, WITHOUT GOING INTO MERITS OF THE CASE, WE DISMISS THE APPEAL FILED BY THE DEPARTMENT . 9. IN THE RESULT, APPEAL OF THE DEPARTMENT IS DISMI SSED. ORDER PRONOUNCED IN THE COURT ON 01/03/2016 SD/- SD/- (BEENA A PILLAI) (J.S. REDDY) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 01.03.2016 *KAVITA ARORA COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR 4
