ITO, WARD- 2(3), NOIDA V. NEPAL SINGH, GAUTAM BUDH NAGAR

ITA 47/DEL/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 6728 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-07-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 03-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES SMC : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.NO.47/DEL./2018 ASSESSMENT YEAR 2009-2010 THE INCOME TAX OFFICER, WARD-2(3), A-2/D, AAYAKAR BHAWAN, SECTOR-24, NOIDA. PIN-201 301 (U.P.) VS SHRI NEPAL SINGH, H.NO.183, VILL. NAGLI WAZIDPUR, SECTOR-135, NOIDA. G.B. NAGAR. PAN CQYPS3055B (APP ELLANT ) (RESPONDENT) FOR REVENUE : SHRI S.L. ANURAGI, SR. D.R. FOR ASSESSEE : -NONE- DATE OF HEARING : 09 .0 7 .2018 DATE OF PRONOUNCEMENT : 09 .0 7 .2018 ORDER THIS APPEAL BY REVENUE HAS BEEN DIRECTED AGAINST T HE ORDER OF THE LD. CIT(A)-1, NOIDA, DATED 31.07.2017, FOR THE A.Y. 2009-2010. 2. IN THIS CASE, THE A.O. COMPUTED THE INCOME OF ASSESSEE AT RS.25,79,500/- ON ACCOUNT OF UNEXPLAINE D INVESTMENT. THE LD. CIT(A), HOWEVER, ON LEGAL ISSUE ALLOWED THE APPEAL OF ASSESSEE BECAUSE THE A.O. FRAMED THE ASSE SSMENT 2 ITA.NO.47/DEL./2018 SHRI NEPAL SINGH, NOIDA, G.B. NAGAR.. WITHOUT ASSUMING THE JURISDICTION UNDER SECTION 143 (2) OF THE I.T. ACT, 1961. 3. ADMITTEDLY, THE TAX EFFECT IN THE PRESENT APPEA L IS LESS THAN RS.10 LAKHS. VIDE CIRCULAR NO.21/2015 DATED 10 TH DECEMBER, 2015 ISSUED BY CBDT, IT HAS BEEN DIRECTED THAT THE DEPARTMENT SHALL NOT FILE APPEAL BEFORE THE TRIBUNA L IN CASE WHERE THE TAX EFFECT DOES NOT EXCEED THE MONETARY L IMIT OF RS.10 LAKHS. IT IS ALSO DIRECTED THAT THIS INSTRUCTION WI LL APPLY RETROSPECTIVELY TO PENDING APPEALS AND APPEALS TO B E FILED HENCEFORTH IN TRIBUNALS. PENDING APPEALS BELOW THE SPECIFIED TAX LIMIT MAY BE WITHDRAWN/NOT PRESSED. THE LD. D.R . IN VIEW OF THE BOARDS CIRCULAR ABOVE DID NOT PRESS THE DEP ARTMENTAL APPEAL. THE CASE OF THE DEPARTMENT WOULD NOT FALL I N THE EXCEPTIONS PROVIDED IN THE ABOVE BOARD CIRCULAR. IN THE RESULT, THE DEPARTMENTAL APPEAL IS NOT MAINTAINABLE AS THE APPEAL IS FILED AGAINST THE BOARD INSTRUCTIONS REFERRED TO AB OVE AND THEREFORE, THE APPEAL OF THE DEPARTMENT IS LIABLE T O BE DISMISSED. 3 ITA.NO.47/DEL./2018 SHRI NEPAL SINGH, NOIDA, G.B. NAGAR.. 4. IN THE RESULT, APPEAL OF THE DEPARTMENT IS DISM ISSED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- (BHAVNESH SAINI) JUDICIAL MEMBER DELHI, DATED 09 TH JULY, 2018 VBP/- COPY TO 1. THE APP ELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT SMC BENCH, DELHI 6. GUARD FILE. // BY ORDER // ASSISTANT REGISTRAR : ITAT DELHI BENCHES : DELHI.