ITO, Meerut V. Smt. Maya Prakash Gupta, Meerut

ITA 4870/DEL/2011

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 6783 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 3 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-02-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 10-02-2016
• Assessment Year: 1989-1990
• Appeal Filed On: 04-11-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P DAM KANUNJA
• Assessee Lawyers: MILID GARG
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH B, NEW DELHI BEFORE SH. J.S. REDDY, AM AND SMT. BEENA A PILLAI, JM ITA NO. 4870/DEL/2011 ASSESSMENT YEAR: 1989-1990 ITO, WARD 1(4), MEERUT. VS MAYA PRAKASH GUPTA, R/O 141, NEW MOHANPURI MEERUT. AHLPG3295M (APPELLANT) (RESPONDENT) APPELLANT BY : SH. P. DAM KANU NJA, SR. DR RESPONDENT BY : SH. MILID GARG, ADV. DATE OF HEARING : 10.02.2016 DATE OF PRONOUNCEMENT : 15.02.2016 ORDER PER BEENA A PILLAI, JM THIS IS AN APPEAL BY THE DEPARTMENT AGAINST THE ORD ER DATED 24.02.2011 OF CIT(A)-MEERUT. 2. THE LD. DR REQUESTED THAT THE APPEAL MAY BE ADJO URNED FOR ANOTHER DATE CONVENIENT. 3. THE LD. COUNSEL FOR THE ASSESSEE IN THEIR RIVAL SUBMISSIONS STATED THAT THE TAX EFFECT IN THE DEPAR TMENTAL APPEALS IS LESS THAN RS. 10 LACS. THEREFORE, THE R EVENUE OUGHT NOT TO HAVE FILED THE APPEAL AS DIRECTED BY T HE CBDTS LATEST CIRCULAR NO. 21/2015 DATED 10/12/2015 . 4. WE HAVE CONSIDERED THE SUBMISSIONS OF BOTH THE PARTIES AS REGARDS TO THE SUBMISSIONS OF THE LD. DR FOR 2 ADJOURNMENT OF THIS APPEAL. WE ARE OF THE VIEW THA T THIS IS NOT TO BE ADJOURNED AS PER THE INSTRUCTIONS OF THE CBDT TO THE DEPARTMENT, WHEREIN IT IS CLEARLY MENTIONED THA T THE CIRCULAR NO. 21/2015 IS APPLICABLE RETROSPECTIVELY AND THE APPEALS OF THE DEPARTMENT, WHEREIN TAX EFFECT IS LE SS THAN RS. 10 LACS SHOULD BE WITHDRAWN OR NOT PRESSED. THEREFORE, THE REQUEST OF THE LD. DR FOR ADJOURNING THE APPEAL IS REJECTED. 5. DURING THE COURSE OF HEARING, THE LD. D.R., ALTH OUGH SUPPORTED THE ORDER OF THE ASSESSING OFFICER, BUT C OULD NOT CONTROVERT THIS FACT THAT TAX EFFECT IN THIS APPEAL IS LESS THAN RS.10,00,000/-. 6. IT IS NOTICED THAT THE CBDT HAS ISSUED CIRCULAR NO.21 OF 2015 DATED 10.12.2015, VIDE WHICH IT HAS REVISED THE MONETARY LIMIT TO RS.10,00,000/- FOR NOT FILING TH E APPEAL BEFORE THE TRIBUNAL. FROM CLAUSE 10 OF THE ABOVE CI RCULAR IT IS CLEAR THAT THESE INSTRUCTIONS ARE APPLICABLE TO THE PENDING APPEALS ALSO AND THERE IS CLEAR CUT INSTRUCTION TO THE DEPARTMENT TO WITHDRAW OR NOT TO PRESS THE APPEALS FILED BEFORE THE ITAT WHEREIN TAX EFFECT IS LESS THAN RS.10,00,000/-. THESE INSTRUCTIONS ARE OPERATIVE RETROSPECTIVELY TO THE PENDING APPEALS. 3 7. KEEPING IN VIEW THE CBDT CIRCULAR NO.21 OF 2015 DATED 10.12.2015 AND ALSO THE PROVISIONS OF SECTION 268A OF INCOME TAX ACT, 1961, WE ARE OF THE VIEW THAT THE R EVENUE SHOULD NOT HAVE FILED THE INSTANT APPEAL BEFORE THE TRIBUNAL. 8. IN VIEW OF THE ABOVE, WITHOUT GOING INTO MERITS OF THE CASE, WE DISMISS THE APPEAL FILED BY THE DEPARTMENT . 9. IN THE RESULT, APPEAL OF THE DEPARTMENT IS DISMI SSED. ORDER PRONOUNCED IN THE COURT ON 15.02.2016 SD/- SD/- (J.S. REDDY) (BEENA A PILLAI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 15.02.2016 *KAVITA ARORA COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR