ITO, New Delhi V. Sh. Rupak Vaish, New Delhi

ITA 3719/DEL/2013

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 8060 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 10 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-04-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: F
• Next Hearing Date: 27-04-2016
• Assessment Year: 2006-2007
• Appeal Filed On: 11-06-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH F NEW DELHI BEFORE : SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER & SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA NO. 3719/DEL./2013 ASSTT. YEAR : 2006 - 07 INCOME - TAX OFFICER, VS. RUPAK VAISH, WARD 23(4), NEW DELHI. FLAT NO. 3, 40, HANUMAN LANE, AONNAUGHT PLACE, NEW DELHI. [PAN: AAGPV6974N] (APPELLANT) (RESPONDENT) APPELLANT BY : SH. ASHISH CHANDRA MOHANTY, SR.DR RESPONDENT BY : NONE DATE OF HEARING : 27.04.2016 DATE OF PRONOUNCEMENT : 27 .04.2016 ORDER PER L.P. SAHU, ACCOUNTANT MEMBER: IT IS APPARENT FROM RECORD THAT THE PRESENT APPEAL HAS BEEN PREFERRED BY THE REVENUE AGAINST THE ACTION OF THE LD. CIT(A) - XVII, NEW DELHI ORDER DATED 28.06.2013 WHEREBY HE HAS DELETED THE ADDITIONS AS ENUMERATED IN THE GROUNDS OF APPEAL BEFORE US, THE TA X EFFECT ON WHICH COMES BELOW RS.10 LACS. UNDISPUTEDLY, THE PRESENT APPEAL HAS BEEN PREFERRED BY THE REVENUE IN VIOLATION OF CBDT CIRCULAR NO. 21/2015 DATED 10.12.2015, WHEREIN THE PECUNIARY LIMIT FOR PREFERRING THE APPEAL BY THE REVENUE BEFORE THE ITAT HA S BEEN PRESCRIBED BEYOND RS.10 LACS. THE ABOVE CIRCULAR ON PECUNIARY LIMIT HAS NOW STATUTORY FORCE WITHIN THE PROVISIONS OF [2] ITA NO.3719/DEL./2013 SECTION 268A OF THE IT ACT, HENCE, THE PRESENT APPEAL IS NOT MAINTAINABLE. THE LD. D R MR. ASHISH CHANDRA MOHANTY REQUESTED THAT WHILE DISMISSING THE APPEAL AS NOT MAINTAINABLE, IT MAY BE MADE CLEAR THAT THE PRESENT ORDER WILL HAVE NO PRECEDENTIAL VALUE. 2. IN VIEW OF THE ABOVE DISCUSSION, THE PRESENT APPEAL PREFERRED BY THE REVENUE IN V IOLATION OF CBDT CIRCULAR NO. 21/2015 (SUPRA) IS NOT MAINTAINABLE AND HENCE, IT IS DISMISSED AS SUCH MAKING IT CLEAR THAT SINCE THE PRESENT APPEAL HAS NOT BEEN DISPOSED OF ON MERITS OF THE APPEAL, BUT DUE TO ABOVE REASON, IT WILL HAVE NO ANY JUDICIAL PRECE DENCE. 3. IN THE RESULT, THE APPEAL IS DISMISSED AS NOT MAINTAINABLE. ORDER PRONOUNCED IN THE OPEN COURT ON 27.04.2016 . SD/ - SD/ - ( SUDHANSHU SRIVASTAVA ) (L.P. SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 27.04.2016 *AKS/ - COPY OF ORDER FORWARDED TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT. REGISTRAR INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES, NEW DELHI