Appeal Details
Counselvise Citation
[2016] 131 COUNSELVISE.COM (IT) 7078 (ITAT-DELHI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
5 year(s) 9 month(s) 24 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
05-09-2016
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
F
Next Hearing Date
18-08-2016
Assessment Year
2002-2003
Appeal Filed On
11-11-2010
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH F, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA NOS. 4940 & 4941/DEL/2010 ASSESSMENT YEARS: 2001-02 & 2002-03 DCIT-CC-12 VS. SH. RAVINDER KUMAR JAIN, NEW DELHI H-82, SOUTH EXTENSION, PART-I, NEW DELHI (PAN: AALPK7172P) (APPELLANT) (RESPONDENT) AND ITA NO. 3190/DEL/2011 ASSESSMENT YEAR: 2006-07 DCIT-CC-12 VS. SH. RAJESH KUMAR JAIN, NEW DELHI H-78, SOUTH EXTENSION, PART-I, NEW DELHI (PAN: AALPJ6432C) (APPELLANT) (RESPONDENT) APPELLANT BY : SH. F.R. MEENA, SR. DR RESPONDENT BY : SH. M.P. RASTOGI, ADV. & SH. P.N . SHASTRY, ADV. DATE OF HEARING : 23-08-2016 DATE OF ORDER : 05-09-2016 ORDER PER H.S. SIDHU, J.M. THESE THREE APPEALS FILED BY THE DEPARTMENT ARE DI RECTED AGAINST THE SEPARATE ORDERS OF THE LD. CIT(A)-I, NEW DELHI PERT AINING TO ASSESSMENT YEARS 2001-02 TO 2002-03 & 2006-07. THE APPEALS WERE HEA RD TOGETHER AND THEREFORE, THE SAME ARE BEING DISPOSED OF BY THIS C OMMON ORDER FOR THE SAKE OF CONVENIENCE. 2. AT THE TIME OF HEARING LD. COUNSEL OF THE ASSES SEE HAS FILED THE CHART OF INCOMES ADDED AND NET TAX IMPACT IN RESPECT OF ALL THE THREE APPEALS AND ITA NOS. 4940-4941/DEL/2010 & 3190/DEL/2011 2 STATED THAT TAX EFFECT IN ALL THESE APPEALS IS LESS THAN RS. 10 LACS, AS PRESCRIBED BY THE CBDT, HENCE, HE REQUESTED THAT THESE APPEALS FILED BY THE REVENUE MAY BE DISMISSED ACCORDINGLY. 3. ON THE OTHER HAND, LD. DR DID NOT CONTROVERT THE CONTENTION RAISED BY THE LD. COUNSEL OF THE ASSESSEE. 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATERIAL ON RECORD, ESPECIALLY THE CHART SUBMITTED BY THE COUNSEL OF T HE ASSESSEE, WE FIND THAT THE TAX EFFECT IN ALL THE THREE REVENUE APPEALS IS LESS THAN RS.10,00,000/-, THEREFORE, THE DEPARTMENTS APPEALS ARE NOT MAINTA INABLE, IN VIEW OF THE CIRCULAR NO. 21/2015 DATED 10 TH DECEMBER, 2015 ISSUED VIDE F.NO. 279/MISC. 142/2007-ITJ (PT.) BY THE CBDT. FOR THE SAKE OF CO NVENIENCE, THE RELEVANT PARA NOS. 3 & 10 OF THE AFORESAID CBDTS CIRCULAR A RE REPRODUCED AS UNDER:- 3. HENCEFORTH, APPEALS/ SLPS SHALL NOT BE FILED IN CASES WHERE THE TAX EFFECT DOES NOT EXCEED THE MONETARY L IMITS GIVEN HEREUNDER: S NO APPEALS IN INCOME-TAX MATTERS MONETARY LIMIT (IN RS) 1 BEFORE APPELLATE TRIBUNAL 10,00,000/- 2 BEFORE HIGH COURT 20,00,000/- 3 BEFORE SUPREME COURT 25,00,000/- IT IS CLARIFIED THAT AN APPEAL SHOULD NOT BE FILED MERELY BECAUSE THE TAX EFFECT IN A CASE EXCEEDS THE MONETA RY LIMITS PRESCRIBED ABOVE. FILING OF APPEAL IN SUCH CASES IS TO BE DECIDED ON MERITS OF THE CASE. 10. THIS INSTRUCTION WILL APPLY RETROSPECTIVELY TO PENDING APPEALS AND APPEALS TO BE FILED HENCEFORTH IN HIGH COURTS/ TRIBUNALS. PENDING APPEALS BELOW THE SPECIFIED TAX LIMITS IN PARA 3 ABOVE MAY BE WITHDRAWN/ NOT PRESSED. APPEALS BEFORE THE SUPREME COURT WILL BE GOVERNED BY THE INSTRUCTI ONS ON THIS SUBJECT, OPERATIVE AT THE TIME WHEN SUCH APPEA L WAS FILED. ITA NOS. 4940-4941/DEL/2010 & 3190/DEL/2011 3 5. IT IS NOT IN DISPUTE THAT THE BOARDS INSTRUCTIO N OR DIRECTIONS ISSUED TO THE INCOME-TAX AUTHORITIES ARE BINDING ON THOSE AUTHORI TIES, THEREFORE, THE DEPARTMENT SHOULD HAVE WITHDRAWN/ NOT PRESSED THE P RESENT APPEAL, IN VIEW OF THE AFORESAID INSTRUCTIONS SINCE THE TAX EFFECT IN THE INSTANT APPEAL IS LESS THAN THE AMOUNT OF RS. 10 LACS, PRESCRIBED IN THE ABOVE SAID CBDTS INSTRUCTIONS. 6. KEEPING IN VIEW THE CBDT INSTRUCTION NO. 21/2015 DATED 10 TH DECEMBER, 2015, WE ARE OF THE VIEW THAT THE REVENUE SHOULD HA VE WITHDRAWN/ NOT PRESSED THE INSTANT APPEAL BEFORE THE TRIBUNAL. WE ARE ALS O OF THE VIEW THAT THE SAID INSTRUCTIONS ARE APPLICABLE FOR THE PENDING APPEALS AND APPEALS TO BE FILED HENCEFORTH IN TRIBUNAL. 7. IN THE RESULT, ALL THE THREE APPEALS FILED BY TH E REVENUE STAND DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 05/09/2016. SD/- SD/- (O.P. KANT) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIA L MEMBER DATED: 05/09/2016 *SR BHATNAGAR* COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR
