ITO, New Delhi V. Sh. Kulvinder Pal Singh, New Delhi

ITA 4719/DEL/2013

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 8075 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 8 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-04-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 25-04-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 07-08-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RICHA RASTOGI
• Assessee Lawyers: B B BHAGAT
• Keywords: Retrospective amendment; Additional evidence; Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : D : NEW DELHI BEFORE SH. H.S. SIDHU, JUDICIAL M EMBER AND SH. O.P. KANT , ACCOUNTANT MEMBER ITA NO. 4719 /DEL/ 2013 ASSESSMENT YEAR: 2009 - 10 INCOME TAX OFFICER, WARD - 46(2), NEW DELHI VS. S H. KULVIDNER PAL SINGH, R/O. L - 11, SRI NIWAS PURI, NEW DELHI GIR/PAN : BBNPS2289E (APPELLANT) (RESPONDENT) APPELLANT BY MS. RICHA RASTOGI, SR. DR RESPONDENT BY SH. B.B. BHAGAT, ADV. DATE OF HEARING 25.04.2016 DATE OF PRONOUNCEMENT 27.04.2016 ORDER PER O.P. KANT, A. M. : THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST THE ORDER OF LEARNED COMMISSIONER OF INCOME TAX(APPEALS) DATED 29.05.2013 IN RELATION TO ASSESSMENT YEAR 2009 - 10, RAISING THE FOLLOWING GROUNDS OF APPEAL: I. DELETING THE ADDITION OF RS. 14 ,30,746/ - MADE BY THE ASSESSING OFFICER AN A/C OF UNEXPLAINED CASH DEPOSITS IN THE ASSESSEE S BANK ACCOUNT. II. IN ADMITTING THE ADDITIONAL EVIDENCE SUBMITTED BY THE ASSESSEE DURING THE APPELLATE PROCEEDINGS INSPITE OF THE FACT THAT THE ASSESSEE S CASE DOES NOT SATISFY ANY OF THE CONDITIONS LAID DOWN UNDER RULE 46A, WHICH FACT WAS BROUGHT TO THE NOTICE OF THE CIT(A)BY THE ASSESSING OFFICER IN THE REMAND REPORT UNDER RULE 46A. 2. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE RELEVANT MATERIAL ON RE CORD . IT IS NOTICED THAT THE CBDT HAS ISSUED CIRCULAR 2 ITA NO. 4719/DEL/2013 AY: 2009 - 10 NO. 21 OF 2015 DATED 10.12.2015 WITH RETROSPECTIVE EFFECT, REVISING THE MONETARY LIMIT TO RS.10,00,000/ - FOR NOT FILIN G APPEALS BEFORE THE TRIBUNAL. THE LD. SR. DEPARTMENTAL REPRESENTATIVE , ALTHOUGH SUP PORTED THE ORDER OF THE ASSESSING OFFICER, BUT COULD NOT CONTROVERT THE FACT THAT TAX EFFECT INVOLVED IN THE APPEAL IS LESS THAN RS.10,00,000/ - . 3. FROM PARA 10 OF THE ABOVE CIRCULAR , IT IS PALPABLE THAT THE INSTRUCTION IS APPLICABLE TO THE PENDING APPEALS ALSO WITH RETROSPECTIVE EFFECT AND THERE IS A CLEAR - CUT DIRECTION TO THE DEPARTMENT TO WITHDRAW OR NOT PRESS SUCH APPEALS FILED BEFORE THE ITAT , WHEREIN TAX EFFECT IS LESS THAN RS.10,00,000/ - . GOING BY THE PRESCRIPTION OF THE AFORE - NOTED CIRCULAR, WE ARE OF THE VIEW THAT THE REVENUE SHOULD HAVE EITHER NOT FILED THE INSTANT APPEAL BEFORE THE TRIBUNAL OR WITHDRAWN THE SAME AS THE TAX EFFECT IN THIS APPEAL IS ADMITTEDLY LESS THAN THE PRESCRIBED LIMIT I.E. RS. 10,00,000/ - FOR NOT FILING THE APPEAL . ACCORDINGLY , WE DISMISS THE INSTANT APPEAL W ITHOUT GOING INTO MERITS OF THE CASE. HOWEVER, THE DEPARTMENT IS AT LIBERTY TO FILE THE MISC ELLANEOUS APPLICATION, IF THE TAX EFFECT IS MORE THAN THE PRESCRIBED LIMITED OF RS. 10 LACS OR OTHERWISE. 4. IN THE RESULT, THE APPEAL OF THE REVENUE STAND S DISMISSED. THE DECISION IS PRONOUNCED IN THE OPEN COURT ON 27 TH APRIL , 2016 . SD/ - SD/ - ( H.S. SIDHU ) ( O.P. KANT ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 27 TH APRIL , 2016 . RK/ - COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASST. REGISTRAR, ITAT, NEW DELHI