ACIT, New Delhi V. Rakesh, Haryana

ITA 4590/DEL/2015

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 6878 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 2 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-09-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC 2
• Next Hearing Date: 02-08-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 13-07-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANIMA BARNWAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC-II NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER I.T.A .NO.-459 0/DEL/2015 (ASSESSMENT YEAR- 2008-09) ACIT, CIRCLE-45(1), PRATAKSHYA BHAWAN, 19 TH FLOOR, BLOCK-E-2, CIVIC CENTRE, NEW DELHI-110002. (APPELLANT) VS RAKESH, 1567, SECTOR-17C, GURGAON, HARYANA-122001. PAN-AAJPR6313C (RESPONDENT) APPELLANT BY MS. ANIMA BARNWAL, SR.DR RESPONDENT BY NONE ORDER THE PRESENT APPEAL HAS BEEN FILED BY THE REVENUE AS SAILING THE CORRECTNESS OF THE ORDER DATED 24.04.2015 OF CIT(A)-15, DELHI P ERTAINING TO 2008-09 ASSESSMENT YEAR. 2. NO ONE WAS PRESENT ON BEHALF OF THE ASSESSEE. IN VITING ATTENTION TO THE GROUNDS RAISED, THE LD.SR.DR MS. ANIMA BARNWAL SUBM ITTED THAT THE TAX EFFECT INVOLVED IN THE PRESENT APPEAL IS MUCH BELOW RS.10 LAKH ACCORDINGLY, IN THE LIGHT OF THE CBDT CIRCULAR NO.21/2015 DATED 10 TH DECEMBER 2015, THE APPEAL MAY BE TREATED AS NOT PRESSED. I HAVE CONSIDERED THE MATER IAL AVAILABLE ON RECORD AND I FIND THAT THE APPEAL HAS BEEN PREFERRED BY THE REVE NUE IN VIOLATION OF CIRCULAR NO.21/2015 DATED 10TH DECEMBER, 2015 OF CBDT. BY TH E AFORESAID CIRCULAR, THE PECUNIARY LIMIT FOR FILING THE APPEAL BEFORE THE IT AT HAS BEEN PRESCRIBED BEYOND RS.10 LAKH. PARA 3 OF THE AFORESAID CIRCULAR HAS B EEN MADE APPLICABLE VIDE PARA 10 RETROSPECTIVELY. CONSIDERING 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 THE APPEAL IS NON- MAINTAINABLE. WHILE SO HOLDING IT IS MADE CLEAR TH AT SINCE THE PRESENT APPEAL HAS DATE OF HEARING 02.08.2016 DATE OF PRONOUNCEMENT 20.09.2016 I.T.A .NO.-4590/DEL/2015 PAGE 2 OF 2 NOT BEEN DISPOSED OF ON MERITS, BUT DUE TO THE ABOV E REASON, THIS ORDER WILL NOT HAVE ANY JUDICIAL PRECEDENCE. ACCORDINGLY, THE APPE AL OF THE REVENUE IS DISMISSED AS NON-MAINTAINABLE. 4. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 20 TH SEPTEMBER, 2016. SD/- (DIVA SINGH) JUDICIAL MEMBER *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSI STANT REGISTRAR ITAT NEW DELHI