ITO, New Delhi V. Sh. Jasjit Singh, New Delhi

ITA 497/DEL/2014

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 6790 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 5 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-07-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 21-07-2016
• Assessment Year: 2004-2005
• Appeal Filed On: 28-01-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SULEKHA VERMA
• Assessee Lawyers: RAJNESH SHARMA
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH D NEW DELHI BEFORE : SMT. DIVA SINGH, JUDICIAL MEMBER & SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA NOS. 497 TO 500/DEL./2014 ASSTT. YEARS : 2004 - 05 TO 2006 - 07 & 2008 - 09 INCOME - TAX OFFICER, VS. SH. JASJIT SINGH, WARD 35(3), NEW DELHI. 29/56, PUNJABI BAGH WEST, NEW DELHI. [PAN: ABHPS 1536 P] C.O. NOS. 138, 139, 140 & 142/DEL./2014 (IN ITA NOS. 497 TO 500/DEL./2014 ) ASSTT. YEARS : 2 004 - 05 TO 2006 - 07 & 2008 - 09 SH. JASJIT SINGH, VS. INCOME - TAX OFFICER, 29/56, PUNJABI BAGH WEST, WARD 35(3), NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) REVENUE BY : MS. SULEKHA VERMA, CIT/DR ASSESSEE BY : SH. SACHIN JAIN, C.A . & SH. RAJNESH SHARMA DATE OF HEARING : 25.07.2016 DATE OF PRONOUNCEMENT : 26 .07.2016 ORDER PER BENCH: THE ABOVE APPEAL S HA VE BEEN PREFERRED BY THE REVENUE AGAINST THE ACTION OF THE LD. CIT(A) - XXVIII, NEW DELHI ORDER S DATED 06.11.2013 WHEREBY HE HAS DELETED THE ADDITIONS AS ENUMERATED IN THE GROUNDS OF APPEAL S BEFORE US . THE ASSESSEE HAS ALSO FILED CROSS - OBJECTIONS, SUPPORTING THE ORDERS OF THE ITA NO. 739/DEL./2013 2 FIRST APPELLATE AUTHORITY. THE RECORD REVEALS THAT THE TAX EFFECT IN EACH OF THE R EVENUE S APPEALS COMES BELOW RS.10 LACS. UNDISPUTEDLY, THE PRESENT APPEAL S HA VE BEEN PREFERRED BY THE REVENUE IN VIOLATION OF CBDT CIRCULAR NO. 21/2015 DATED 10.12.2015, WHEREIN THE PECUNIARY LIMIT FOR PREFERRING THE APPEAL BY THE REVENUE BEFORE THE ITAT H AS BEEN PRESCRIBED BEYOND RS.10 LACS. THE ABOVE CIRCULAR ON PECUNIARY LIMIT HAS NOW STATUTORY FORCE WITHIN THE PROVISIONS OF SECTION 268A OF THE IT ACT, HENCE, THE PRESENT APPEAL S OF THE REVENUE ARE NOT MAINTAINABLE. 2. THE LD. DR REQUESTED THAT WHILE DISM ISSING THE APPEAL S AS NOT MAINTAINABLE, IT MAY BE MADE CLEAR THAT THE PRESENT ORDER WILL HAVE NO PRECEDENTIAL VALUE. 3. IN VIEW OF THE ABOVE DISCUSSION, THE PRESENT APPEAL S PREFERRED BY THE REVENUE IN VIOLATION OF CBDT CIRCULAR NO. 21/2015 (SUPRA) ARE NOT MAINTAINABLE AND HENCE, THE SAME ARE DISMISSED AS SUCH MAKING IT CLEAR THAT SINCE THE PRESENT APPEAL S HA VE NOT BEEN DISPOSED OF ON MERITS, BUT DUE TO ABOVE REASON, THIS ORDER WILL HAVE NO ANY JUDICIAL PRECEDENCE. ACCORDINGLY, THE APPEALS OF THE REVENUE AR E DISMISSED AS NON - MAINTAINABLE AND THE CROSS - OBJECTIONS OF THE ASSESSEE ARE ALSO DISMISSED AS INFRUCTUOUS. 4. IN THE RESULT, THE APPEAL S OF THE REVENUE AND CROSS - OBJECTIONS OF THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 26.07.2016 . SD/ - SD/ - ( DIVA SINGH ) (L.P. SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 26.07.2016 *AKS/ -