ACIT, Ghaziabad V. Shri Rohtash Singh, Ghaziabad

ITA 4664/DEL/2012

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 7090 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 5 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-02-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: F
• Next Hearing Date: 29-12-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 30-08-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KESANG Y SHERPA
• Assessee Lawyers: L M AGGRAWAL
• Keywords: Tax effect

Judgement Text

\IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH F NEW DELHI BEFORE SHRI S.V. MEHROTRA : ACCOUNTANT MEMBER AND SHRI KULDIP SINGH : JUDICIAL MEMBER ITA NO. 4664/DEL/2012 ASSTT. YR: 2008-09 ASSTT. COMMISSIONER OF VS. ROHTASH SINGH, INCOME-TAX,CIRCLE-2, B-804, JYOTI SUPER GARDENIA , GHAZIABAD. 2-MALL ROAD, AHIMSA KHAND-II, INDIRA PURAM, GHAZIABAD. PAN: AIGPS 2022 N AND C.O. NO. 137/DEL/2013 ( IN ITA NO. 4664/DEL/2012) ASSTT. YR: 2008-09 ROHTASH SINGH, VS. ASSTT. COMMISSIONER OF B-804, JYOTI SUPER GARDENIA, INCOME-TAX,CIRCLE-2, 2-MALL ROAD, AHIMSA KHAND-II, GHAZIABAD. INDIRA PURAM, GHAZIABAD. ( APPELLANT ) (RESPONDENT) DEPARTMENT BY : SHRI KESANG Y. SHERPA SR. DR ASSESSEE BY : SHRI L.M. AGGRAWAL CA DATE OF HEARING : 29/12/2015. DATE OF ORDER : 03/02/2016. O R D E R PER S.V. MEHROTRA, A.M: THE CAPTIONED APPEAL, BY THE REVENUE AND THE CROSS- OBJECTION BY THE ASSESSEE ARE DIRECT AGAINST THE ORDER DATED 13.06.2 012, PASSED BY THE LD. CIT(A), GHAZIABAD, RELATING TO A.Y. 2008-09. 2 2. BRIEF FACTS OF THE CASE ARE THAT THE ASSESSEE HA D FILED RETURN OF INCOME DECLARING TOTAL INCOME OF RS. 8,21,620/-. THE ASSES SMENT WAS COMPLETED AT A TOTAL INCOME OF RS. 34,13,021/-. THEREFORE, PRIMA F ACIE, THE TAX EFFECT IN THE PRESENT APPEAL IS LESS THAN RS. 10 LAKHS. 3. THE RECENT CBDT CIRCULAR NO. 21/2015 DATED 10.12 .2015 STIPULATES THAT NO DEPARTMENTAL APPEAL, INVOLVING TAX EFFECT BELOW RS.10 LAKHS, SHALL BE FILED BEFORE THE ITAT. PARA 10 OF THE CIRCULAR SPEC IFIES THAT SUCH INSTRUCTION WOULD APPLY RETROSPECTIVELY AND THE PENDING APPEALS BELOW THE SPECIFIED TAX LIMIT OF RS.10 LAKH MAY BE WITHDRAWN/NOT PRESSED. 4. LD. DR COULD NOT CONTROVERT THE AFOREMENTIONED FACTUAL POSITION. HE, HOWEVER, REFERRING TO CLARIFICATION GIVEN IN PARAGR APH 7 OF THE CIRCULAR, SUBMITTED THAT WITHDRAWAL OF THE APPEAL BY THE REVE NUE ON ACCOUNT OF LOW TAX EFFECT SHOULD NOT BE CONSIDERED AS A PRECEDENT IN THE SUBSEQUENT YEARS OF THE ACCEPTANCE OF ISSUES INVOLVED IN THIS APPEAL AN D, THEREFORE, IF IN THE SUBSEQUENT YEAR SIMILAR ISSUE ARISES BEFORE THE ITA T, WHERE THE APPEAL IS ABOVE THE TAX LIMIT, AS PRESCRIBED IN THIS CIRCULAR , THE SAME SHOULD BE DECIDED ON MERITS. 5. SINCE THE TAX EFFECT INVOLVED IN THE PRESENT DE PARTMENTAL APPEAL IS BELOW 10 LAKHS, THEREFORE, IN VIEW OF RECENT CBDT CIRCULAR NO. 21/2015 DATED 10.12.2015, THIS APPEAL IS NOT MAINTAINABLE I N TERMS OF SECTION 268A(1) OF THE INCOME-TAX ACT. HOWEVER, WE MAY CLAR IFY THAT IF ON RECEIPT OF THIS ORDER, THE ASSESSING OFFICER FINDS THAT THE TAX EFFECT INVOLVED IS ABOVE RS.10 LACS OR IN ANY OTHER MANNER, THE CIRCULAR IS NOT APPLICABLE IN VIEW OF EXCEPTIONS CULLED OUT IN THE CIRCULAR, HE WILL BE A T LIBERTY TO TAKE SUCH STEPS, AS DEEM FIT, TO RECALL THE ORDER. WE ALSO AGREE WI TH THE CONTENTION OF THE LEARNED CIT(DR) THAT THIS ORDER WOULD NOT BE CONSID ERED AS AN ACCEPTANCE 3 BY THE REVENUE ON THE ISSUE INVOLVED IN THIS APPEAL AND WILL NOT BE AN ESTOPPEL FOR THE REVENUE TO TAKE UP THE ISSUE INVOL VED IN THIS APPEAL BEFORE THE ITAT ON MERITS IF THE TAX EFFECT IN THOSE YEARS IS MORE THAN 10 LAKHS. 6. KEEPING IN VIEW THE AFOREMENTIONED CBDT CIRCUL AR AND THE PROVISIONS OF SECTION 268A OF THE INCOME-TAX ACT, 1 961, WITHOUT GOING INTO MERITS OF THE CASES, WE DISMISS THE INSTANT APPEAL FILED BY THE REVENUE AS TAX EFFECT IN THIS APPEAL IS LESS THAN RS.10.00 LACS. 7. SINCE WE HAVE DISMISSED THE REVENUES APPEAL, TH E CROSS-OBJECTION FILED BY THE ASSESSEE HAS BECOME INFRUCTUOUS AND ST ANDS DISMISSED ACCORDINGLY. 8. IN THE RESULT, REVENUES APPEAL AS WELL AS ASSES SEES CROSS-OBJECTIONS STAND DISMISSED. ORDER PRONOUNCEMENT IN OPEN COURT ON 03/02/2016. SD/- SD/- (KULDIP SINGH ) (S.V. MEHROTRA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 03/02/2016. *MP* COPY OF ORDER TO: 1. ASSESSEE 2. AO 3. CIT 4. CIT(A) 5. DR, ITAT, NEW DELHI.