ITO, Gurgaon V. Sh. Lajja Ram, Gurgaon

ITA 341/DEL/2014

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 6743 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 6 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-07-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 26-07-2016
• Assessment Year: 1997-1998
• Appeal Filed On: 17-01-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SULEKHA VERMA
• Assessee Lawyers: ABHISHEK
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: D NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER AND SH.L.P.SAHU, ACCOUNTANT MEMBER I.T.A .NO.-341 /DEL/2014 (ASSESSMENT YEAR- 1997-98) ITO, WARD-11(3), GURGAON. (APPELLANT) VS LAJJA RAM, S/O-SH. TEK CHAND THROUGH L/H SHRI JAI BHAGWAN & SH. JAI PRAKASH (SONS.), VILLAGE-SUKHRALI, GURGAON (RESPONDENT) APPELLANT BY MS. SULEKHA VERMA, CIT DR RESPONDENT BY SH. ABHISHEK, ADV. ORDER PER DIVA SINGH, JUDICIAL MEMBER THE PRESENT APPEAL HAS BEEN FILED BY THE REVENUE AS SAILING THE CORRECTNESS OF THE ORDER DATED 14.11.2013 OF CIT(A)-2, FARIDABA D PERTAINING TO 1997-98 ASSESSMENT YEAR. IT WAS A COMMON STAND OF THE PART IES THAT THE REVENUE BY THE PRESENT APPEAL IS ASSAILING THE RELIEF GRANTED TO T HE EXTENT OF RS.29,56,280/- AND THE TAX EFFECT THEREOF IS MUCH BELOW RS.10 LAKH. C ONSIDERING THE MATERIAL ON RECORD, WE FIND THAT THE PRESENT APPEAL HAS BEEN PR EFERRED BY THE REVENUE IN VIOLATION OF CIRCULAR NO.21/2015 DATED 10TH DECEMBE R, 2015 OF CBDT. BY THE AFORESAID CIRCULAR THE PECUNIARY LIMIT FOR FILING T HE APPEAL BEFORE THE ITAT HAS BEEN PRESCRIBED BEYOND RS.10 LAKH. PARA 3 OF THE AFORES AID CIRCULAR HAS BEEN MADE APPLICABLE VIDE PARA 10 RETROSPECTIVELY. CONSIDERI NG THE SETTLED LEGAL PRECEDENT THAT THE BOARDS INSTRUCTIONS OR DIRECTIONS ISSUED TO THE INCOME TAX AUTHORITIES U/S 268A OF THE INCOME TAX ACT, 1961 ARE BINDING ON THE AUTHORITIES, WE HOLD THAT THE APPEAL IS NON-MAINTAINABLE. DATE OF HEARING 26.07.2016 DATE OF PRONOUNCEMENT 29.07.2016 I.T.A .NO.-341/DEL/2014 PAGE 2 OF 2 2. IN VIEW OF THE ABOVE DISCUSSION, THE PRESENT APP EAL PREFERRED BY THE REVENUE IN VIOLATION OF CBDT CIRCULAR NO.21/2015 (CITED SUP RA) IS NOT MAINTAINABLE AND HENCE, THE SAME IS DISMISSED AS SUCH MAKING IT CLEA R THAT SINCE THE PRESENT APPEAL HAS NOT BEEN DISPOSED OF ON MERITS, BUT DUE TO THE ABOVE REASON, THIS ORDER WILL NOT HAVE ANY JUDICIAL PRECEDENCE. ACCORDINGLY, THE APPEAL OF THE REVENUE IS DISMISSED AS NON-MAINTAINABLE. 3. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 29 TH JULY, 2016. SD/- SD/- (L.P.SAHU) (DIVA SING H) ACCOUNTANT MEMBER JUDICIAL MEMBER *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSI STANT REGISTRAR ITAT NEW DELHI