ITO, Rohtak V. Sh. Sanjeev Kumar, Rohtak

ITA 3516/DEL/2012

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 6920 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-07-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 12-07-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 04-07-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANIMA BARNWAL
• Keywords: Retrospective amendment; Additional evidence; Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : G NEW DELHI BEFORE SH. H.S. SIDHU , JUDICIAL M EMBER AND SH. O.P. KANT , ACCOUNTANT MEMBER ITA NO. 3516 /DEL/ 2012 ASSESSMENT YEAR: 2009 - 10 INCOME TAX OFFICER, WARD - I, ROHTAK VS. SH. SANJEEV KUMAR, H.NO . 613/29, MODEL TOWN, ROHTAK GIR/PAN : AYNPK1104G (APPELLANT) (RESPONDENT) APPELLANT BY SMT. ANIMA BARNWAL, SR. DR RESPONDENT BY SH. GAUTAM JAIN, ADV. DATE OF HEARING 12.07.2016 DATE OF PRONOUNCEMENT 14.07.2016 ORDER PER O.P. KANT , A. M. : THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST THE ORDER OF LEARNED COMMISSIONER OF INCOME TAX(APPEALS) DATED 26.09.2013 IN RELATION TO ASSESSMENT YEAR 2003 - 04, RAISING THE FOLLOWING GROUNDS OF APPEAL: 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE THE LEARNED COMMISSIONER OF INCOME TAX HAS ERRED IN LAW AND FACTS IN DELETING THE ADDITION OF RS. 31 LACS MADE BY THE A.O. ON ACCOUNT OF UNEXPLAINED CASH DEPOSITS IN BANK ACCOUNT WITHOUT APPRECIATING THE FA CTS DISCUSSED IN DETAILED IN THE ASSESSMENT ORDER AND ACCEPTING THE ADDITIONAL EVIDENCE PRODUCED BY THE ASSESSEE DURING APPELLATE PROCEEDINGS WITHOUT CONFRONTING THE SAME TO THE A.O. 2. THAT THE APPELLATE CRAVES FOR PERMISSION TO ADD, DELETE OR AMEND THE GRO UNDS OF APPEAL BEFORE OR AT THE TIME OF HEARING OF APPEAL. 2. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE RELEVANT MATERIAL ON RECORD . IT IS NOTICED THAT THE CBDT HAS ISSUED CIRCULAR NO. 21 OF 2015 DATED 10.12.2015 WITH RETROSPECTIVE EFFECT, REVISING THE MONETARY LIMIT TO RS.10,00,000/ - FOR NOT FILING APPEALS BEFORE 2 ITA NO. 3516/DEL/2012 AY: 2009 - 10 THE TRIBUNAL. THE LD. SR. DEPARTMENTAL REPRESENTATIVE, ALTHOUGH SUPPORTED THE ORDER OF THE ASSESSING OFFICER, BUT COULD NOT CONTROVERT THE FACT THAT TAX EFFECT INVOLVED IN THE APPEAL IS LE SS THAN RS.10,00,000/ - . 3. FROM PARA 10 OF THE ABOVE CIRCULAR, IT IS PALPABLE THAT THE INSTRUCTION IS APPLICABLE TO THE PENDING APPEALS ALSO WITH RETROSPECTIVE EFFECT AND THERE IS A CLEAR - CUT DIRECTION TO THE DEPARTMENT TO WITHDRAW OR NOT PRESS SUCH APPEAL S FILED BEFORE THE ITAT, WHEREIN TAX EFFECT IS LESS THAN RS.10,00,000/ - . GOING BY THE PRESCRIPTION OF THE AFORE - NOTED CIRCULAR, WE ARE OF THE VIEW THAT THE REVENUE SHOULD HAVE EITHER NOT FILED THE INSTANT APPEAL BEFORE THE TRIBUNAL OR WITHDRAWN THE SAME AS THE TAX EFFECT IN THIS APPEAL IS ADMITTEDLY LESS THAN THE PRESCRIBED LIMIT I.E. RS. 10,00,000/ - FOR NOT FILING THE APPEAL. ACCORDINGLY , WE DISMISS THE INSTANT APPEAL W ITHOUT GOING INTO MERITS OF THE CASE. HOWEVER, THE DEPARTMENT IS AT LIBERTY TO FILE THE MISCELLANEOUS APPLICATION, IF THE TAX EFFECT IS MORE THAN THE PRESCRIBED LIMITED OF RS. 10 LACS OR OTHERWISE. 4. IN THE RESULT, THE APPEAL OF THE REVENUE STANDS DISMISSED. THE DECISION IS PRONOUNCED IN THE OPEN COURT ON 14 TH JULY , 2016 . SD/ - S D/ - ( H.S. SIDHU ) ( O.P. KANT ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 14 TH JULY , 2016 . RK / - COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASST. REGISTRAR, ITAT, NEW DELHI