ITO, New Delhi V. Shri Chander Sekhar Ojha, New Delhi

ITA 4520/DEL/2013

• Counselvise Citation: [2015] 121 COUNSELVISE.COM (IT) 1833 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 4 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-12-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 17-12-2015
• Assessment Year: 2010-2011
• Appeal Filed On: 30-07-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

1 ITA 4520/DEL/2013 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH B NEW DELHI BEFORE SHRI S.V. MEHROTRA : ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE : JUDICIAL MEMBER ITA NO. 4520 /DEL/2013 ASSTT. YRS: 20010-11 INCOME-TAX OFFICER, VS. SH. CHANDER SEKHAR OJHA, WARD 30(2), NEW DELHI. 212, HARI SADAN, 4637/20, ANSARI ROAD, DARYAGANJ, NEW DELHI-110002. PAN: AAAPI 4355 J ( APPELLANT ) (RESPONDENT) DEPARTMENT BY : SHRI NEEHAR RANJAN PANDEY SR. DR ASSESSEE BY : SHRI V. RAJA KUMAR ADV. DATE OF HEARING : 17/12/2015. DATE OF ORDER : 28/12/2015. O R D E R PER S.V. MEHROTRA, A.M: THIS IS REVENUES APPEAL AGAINST THE ORDER DATED 30 .05.2013 PASSED BY THE LD. CIT(A)-XXV, NEW DELHI, RELATING TO A.Y. 200 2-03. 2. THE CBDT VIDE CIRCULAR NO. 21/2015 DATED 10.12.2 015 HAS INSTRUCTED THAT NO DEPARTMENTAL APPEAL, INVOLVING TAX EFFECT LESS THAN RS. 10 LAKHS, SHALL BE FILED BEFORE THE APPELLATE TRIBUNAL; SUCH INSTRUCTION WOULD APPLY RETROSPECTIVELY AND THE PENDING APPEALS BELOW TH E SPECIFIED TAX LIMIT OF RS. 10 LAKH MAY BE WITHDRAWN/ NOT PRESSED. 3. ADMITTEDLY, THE TAX EFFECT INVOLVED IN THE PRESE NT APPEAL IS LESS THAN RS. 10 LAKHS. THEREFORE, IN VIEW OF AFOREMENTIONED CBDT CIRCULAR, THE 2 ITA 4520/DEL/2013 APPEAL IS NOT MAINTAINABLE. LD. DR, HOWEVER, SUBMI TTED THAT THE APPEAL IS NOT PRESSED ONLY ON ACCOUNT OF LOW TAX EFFECT AND ON MERIT THE DEPARTMENT HAS NOT GIVEN UP ITS STAND. 4. THE TAX EFFECT INVOLVED IN THE IMPUGNED DEPARTME NTAL APPEAL BEING LESS THAN TEN LAKHS, IN VIEW OF THE CBDT CIRCULAR N O. 21/2015 DATED 10.12.2015, IS NOT MAINTAINABLE. IN CASE IT IS FOU ND THAT THE TAX EFFECT INVOLVED IS ABOVE THE PRESCRIBED LIMIT, THE DEPARTM ENT WOULD BE AT LIBERTY TO TAKE APPROPRIATE STEPS FOR DISPOSAL OF APPEAL ON ME RITS. 5. IN THE RESULT, DEPARTMENTAL APPEAL IS DISMISSED. ORDER PRONOUNCEMENT IN OPEN COURT ON 28/12/2015. SD/- SD/- (SUCHITRA KAMBLE ) (S.V. MEHROTRA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 28/12/2015. *MP* COPY OF ORDER TO: 1. ASSESSEE 2. AO 3. CIT 4. CIT(A) 5. DR, ITAT, NEW DELHI.