ITO, Rewari V. Shri Hukam Singh, Rewari

ITA 4554/DEL/2016

• Counselvise Citation: [2016] 121 COUNSELVISE.COM (IT) 4125 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-11-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC 2
• Next Hearing Date: 02-11-2016
• Assessment Year: 2012-2013
• Appeal Filed On: 26-08-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: NAMAN SHARMA
• Keywords: Tax effect

Judgement Text

I.T.A .NO.-4554/DEL/2016 ITO VS SH.HUKAM SINGH IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC-II NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER I.T.A .NO.-4554/DEL/2016 (ASSESSM ENT YEAR-2012-13) ITO, WARD-1, REWARI. (APPELLANT) VS HUKAM SINGH, C/O-SH. NAMAN SHARMA, ADVOCATE, H.NO.-6863, MOH. BAS SITAB RAI, REWARI PAN-AKNPS8066P (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SH.NAMAN SHARMA, ADV. DATE OF HEARING 02.11.2016 DATE OF PRONOUNCEMENT 17.11.2016 ORDER THE PRESENT APPEAL HAS BEEN FILED BY THE REVENUE AS SAILING THE CORRECTNESS OF THE ORDER DATED 20.06.2016 OF CIT(A), ROHTAK PERTAINING TO 20 12-13 ASSESSMENT YEAR. 2. AT THE TIME OF HEARING, AN ADJOURNMENT PETITION WAS MOVED ON BEHALF OF THE ASSESSEE AND THE REVENUE STATING THE THAT ARGUING COUNSEL IS UNW ELL AND LD.SR.DR IS ON LEAVE RESPECTIVELY. THE ADJOURNMENTS WERE REJECTED. IN VIEW OF THE FAC T THAT THE TAX EFFECT IN THE PRESENT APPEAL IS WELL BELOW RS.10 LAKH. I HAVE CONSIDERED THE MATER IAL AVAILABLE ON RECORD. I FIND THAT THE APPEAL HAS BEEN PREFERRED BY THE REVENUE IN VIOLATION OF C IRCULAR NO.21/2015 DATED 10 TH DECEMBER, 2015 OF CBDT. BY THE AFORESAID CIRCULAR, THE PECUN IARY LIMIT FOR FILING THE APPEAL BEFORE THE ITAT HAS BEEN PRESCRIBED BEYOND RS.10 LAKH. PARA 3 OF T HE AFORESAID 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, I HOLD THAT TH E APPEAL IS NON-MAINTAINABLE. 3. IN VIEW OF THE ABOVE DISCUSSION, THE PRESENT APP EAL PREFERRED BY THE REVENUE IN VIOLATION OF CBDT CIRCULAR NO.21/2015 (CITED SUPRA) IS NOT MA INTAINABLE AND HENCE, THE SAME IS DISMISSED AS SUCH MAKING IT CLEAR THAT SINCE THE PR ESENT APPEAL HAS NOT BEEN DISPOSED OF ON MERITS, BUT DUE TO THE ABOVE REASON, THIS ORDER WIL L NOT HAVE ANY JUDICIAL PRECEDENCE. ACCORDINGLY, THE APPEAL OF THE REVENUE IS DISMISSED AS NON-MAINTAINABLE. PAGE 2 OF 2 I.T.A .NO.-4554/DEL/2016 ITO VS SH.HUKAM SINGH 4. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 17 TH NOVEMBER, 2016. SD/- (DIVA SINGH) JUDICIAL MEMBER *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI