Appeal details
Counselvise Citation
[2016] 133 COUNSELVISE.COM (IT) 7096 (ITAT-DELHI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
2 year(s) 8 month(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
03-02-2016
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
A
Next Hearing Date
01-02-2016
Assessment Year
2010-2011
Appeal Filed On
03-06-2013
Judgement Text
\IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A NEW DELHI BEFORE SHRI S.V. MEHROTRA : ACCOUNTANT MEMBER AND SHRI A.T. VARKEY: JUDICIAL MEMBER ITA NO. 3515/DEL/2013 ASSTT. YR: 2010-11 ADDL. CIT(TDS) VS. BHARAT SANCHAR NIGAM LTD., GHAZIABAD. C/O GPO COMPOUND, MEERUT. PAN: AABCB 5576 G ( APPELLANT ) (RESPONDENT) APPELLANT BY : SHRI RAKESH VIMAL SR. DR ASSESSEE BY : SHRI TARANDEEP SINGH ADV. DATE OF HEARING : 01/02/2016. DATE OF ORDER : 03/02/2016. O R D E R PER S.V. MEHROTRA, A.M: THIS IS REVENUES APPEAL AGAINST THE ORDER DATED 2 5.03.2013, PASSED BY THE LD. CIT(A)-MEERUT, RELATING TO A.Y. 2010-11 . 2. ADMITTEDLY, THE TAX EFFECT IN THE PRESENT APPEAL IS LESS THAN RS. 10 LAKHS.THE RECENT CBDT CIRCULAR NO. 21/2015 DATED 10 .12.2015 STIPULATES THAT NO DEPARTMENTAL APPEAL, INVOLVING TAX EFFECT BELOW RS.10 LAKHS, SHALL BE FILED BEFORE THE ITAT. PARA 10 OF THE CIRCULAR SPEC IFIES THAT SUCH INSTRUCTION WOULD APPLY RETROSPECTIVELY AND THE PENDING APPEALS BELOW THE SPECIFIED TAX LIMIT OF RS.10 LAKH MAY BE WITHDRAWN/NOT PRESSED. 2 3. LD. DR COULD NOT CONTROVERT THE AFOREMENTIONED FACTUAL POSITION. HE, HOWEVER, REFERRING TO CLARIFICATION GIVEN IN PARAGR APH 7 OF THE CIRCULAR, SUBMITTED THAT WITHDRAWAL OF THE APPEAL BY THE REVE NUE ON ACCOUNT OF LOW TAX EFFECT SHOULD NOT BE CONSIDERED AS A PRECEDENT IN THE SUBSEQUENT YEARS OF THE ACCEPTANCE OF ISSUES INVOLVED IN THIS APPEAL AN D, THEREFORE, IF IN THE SUBSEQUENT YEAR SIMILAR ISSUE ARISES BEFORE THE ITA T, WHERE THE APPEAL IS ABOVE THE TAX LIMIT, AS PRESCRIBED IN THIS CIRCULAR , THE SAME SHOULD BE DECIDED ON MERITS. 4. SINCE THE TAX EFFECT INVOLVED IN THE PRESENT DE PARTMENTAL APPEAL IS BELOW 10 LAKHS, THEREFORE, IN VIEW OF RECENT CBDT CIRCULAR NO. 21/2015 DATED 10.12.2015, THIS APPEAL IS NOT MAINTAINABLE I N TERMS OF SECTION 268A(1) OF THE INCOME-TAX ACT. HOWEVER, WE MAY CLAR IFY THAT IF ON RECEIPT OF THIS ORDER, THE ASSESSING OFFICER FINDS THAT THE TAX EFFECT INVOLVED IS ABOVE RS.10 LACS OR IN ANY OTHER MANNER, THE CIRCULAR IS NOT APPLICABLE IN VIEW OF EXCEPTIONS CULLED OUT IN THE CIRCULAR, HE WILL BE A T LIBERTY TO TAKE SUCH STEPS, AS DEEM FIT, TO RECALL THE ORDER. WE ALSO AGREE WI TH THE CONTENTION OF THE LEARNED DR THAT THIS ORDER WOULD NOT BE CONSIDERED AS AN ACCEPTANCE BY THE REVENUE ON THE ISSUE INVOLVED IN THIS APPEAL AND WI LL NOT BE AN ESTOPPEL FOR 3 THE REVENUE TO TAKE UP THE ISSUE INVOLVED IN THIS A PPEAL BEFORE THE ITAT ON MERITS IF THE TAX EFFECT IN THOSE YEARS IS MORE THA N 10 LAKHS. 5. KEEPING IN VIEW THE AFOREMENTIONED CBDT CIRCUL AR AND THE PROVISIONS OF SECTION 268A OF THE INCOME-TAX ACT, 1 961, WITHOUT GOING INTO MERITS OF THE CASES, WE DISMISS THE INSTANT APPEAL FILED BY THE REVENUE AS TAX EFFECT IN THIS APPEAL IS LESS THAN RS.10.00 LACS. 6. IN THE RESULT, REVENUES APPEAL STANDS DISMISSED . ORDER PRONOUNCEMENT IN OPEN COURT ON 03/02/2016. SD/- SD/- (A.T. VARKEY ) (S.V. MEHROTRA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 03/02/2016. *MP* COPY OF ORDER TO: 1. ASSESSEE 2. AO 3. CIT 4. CIT(A) 5. DR, ITAT, NEW DELHI.
