DCIT, New Delhi V. M/s. Telexcell Information Systems Ltd., New Delhi

ITA 4625/DEL/2010

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 6687 (ITAT-DELHI)
• Duration Of Justice: 5 year(s) 9 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-07-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 28-07-2016
• Assessment Year: 2005-2006
• Appeal Filed On: 20-10-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANIMA BARNWAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: D NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER AND SH.L.P.SAHU, ACCOUNTANT MEMBER I.T.A .NO.-462 5/DEL/2010 (ASSESSMENT YEAR- 2005-06) DCIT, CIRCLE-16(1), NEW DELHI. (APPELLANT) VS TELEXCELL INFORMATION SYSTEMS LTD., 33, YUSUF SARAI, GREEN PARK EXTENSION, NEW DELHI-110016. PAN-AAACT2423K (RESPONDENT) APPELLANT BY MS. ANIMA BARNWAL, SR.DR RESPONDENT BY NONE ORDER PER DIVA SINGH, JUDICIAL MEMBER THE PRESENT APPEAL HAS BEEN FILED BY THE REVENUE AS SAILING THE CORRECTNESS OF THE ORDER DATED 02.08.2010 OF CIT(A)-XIX, NEW DE LHI PERTAINING TO 2005-06 ASSESSMENT YEAR. THE LD. SR.DR ON CONSIDERING THE IMPUGNED ORDER SUBMITTED THAT MOST OF THE ADDITIONS HAVE BEEN CONFIRMED AND THE APPEAL IS CHALLENGING THE RELIEF GRANTED TO THE EXTENT OF RS.17,61,567/- THUS THE TAX EFFECT IS WELL BELOW RS.10 LAKHS. NO ONE WAS PRESENT ON BEHALF OF THE AS SESSEE. CONSIDERING THE RECORD, WE FIND THAT THE APPEAL HAS BEEN PREFERRED BY THE REVENUE IN VIOLATION OF CIRCULAR NO.21/2015 DATED 10TH DECEMBER, 2015 OF CB DT. BY THE AFORESAID CIRCULAR THE PECUNIARY LIMIT FOR FILING THE APPEAL BEFORE THE ITAT HAS BEEN PRESCRIBED BEYOND RS. 10 LAKHS. PARA 3 OF THE AFOR ESAID 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. WE HOLD THAT THE PRESENT APPEAL IS NOT MAINTAINABLE. DATE OF HEARING 28.07.2016 DATE OF PRONOUNCEMENT 29.07.2016 I.T.A .NO.-4625/DEL/2010 PAGE 2 OF 2 2. IN VIEW OF THE ABOVE DISCUSSION, THE PRESENT APP EAL PREFERRED BY THE REVENUE IN VIOLATION OF CBDT CIRCULAR NO.21/2015 (CITED SUP RA) IS NOT MAINTAINABLE AND HENCE, IS DISMISSED AS SUCH MAKING IT CLEAR THAT SI NCE THE PRESENT APPEAL HAS NOT BEEN DISPOSED OF ON MERITS, BUT DUE TO THE ABOVE RE ASON, THIS ORDER WILL NOT HAVE ANY JUDICIAL PRECEDENCE. ACCORDINGLY, THE APPEAL OF THE REVENUE IS DISMISSED AS NON-MAINTAINABLE. 3. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 29 TH JULY 2016. SD/- SD/- (L.P.SAHU) (DIVA SING H) ACCOUNTANT MEMBER 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