DCIT, New Delhi V. Sh. Tilak Sakar, New Delhi

ITA 5544/DEL/2013

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 6582 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 4 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-03-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: H
• Next Hearing Date: 22-02-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 11-10-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V R SOMBHADRA
• Keywords: Tax effect

Judgement Text

1 ITA NO. 5544/DEL/2013 \IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH H NEW DELHI BEFORE SHRI S.V. MEHROTRA : ACCOUNTANT MEMBER AND SHRI C.M. GARG: JUDICIAL MEMBER ITA NO. 5544/DEL/2013 ASSTT. YRS: 2009-10 DCIT CIRCLE 9(1), VS. TILAK SAKAR, NEW DELHI. 69, DDA QUTAB VIEW APARTMENTS, KATWARIA SARAI, NEW DELHI. PAN: AAKPS 7364 K ( APPELLANT ) (RESPONDENT) APPELLANT BY : SHRI V.R. SOMBHADRA SR. DR ASSESSEE BY : NONE DATE OF HEARING : 22/02/2016. DATE OF ORDER : 01/03/2016. O R D E R PER S.V. MEHROTRA, A.M: THIS IS REVENUES APPEAL AGAINST THE ORDER DATED 30.7.2013, PASSED BY THE LD. CIT(A)-XII, NEW DELHI, IN APPEAL NO. 64/12/13, RELATING TO A.Y . 2009-10. 2. NONE PUT IN APPEARANCE AT THE HEARING. WE PROCEE D TO DISPOSE OF THE REVENUES APPEAL, EX PARTE, QUA THE ASSESSEE AND IN THAT PROCESS WE HAVE HEARD LD. DR AND PERUSED THE RECORD. 3. LD. DR AT THE OUTSET SUBMITTED THAT, PRIMA FACIE , THE TAX EFFECT INVOLVED IN THE PRESENT APPEAL IS LESS THAN RS. 10 LAKHS. THEREFORE, IN TERMS OF CBDT CIRCULAR NO. 21/2015 DATED 10.12.2015, STI PULATING THAT THE DEPARTMENTAL APPEAL, INVOLVING TAX EFFECT BELOW RS .10 LAKHS, SHALL NOT BE 2 ITA 5544/DEL/2013 FILED BEFORE THE ITAT AND FURTHER THAT SUCH INSTRUC TION WOULD APPLY RETROSPECTIVELY AND THE PENDING APPEALS BELOW THE S PECIFIED TAX LIMIT OF RS.10 LAKH MAY BE WITHDRAWN/NOT PRESSED, THE DEPART MENT MAY BE ALLOWED TO WITHDRAW THE APPEAL, PROVIDED THAT IT SHOULD NOT BE CONSIDERED AS A PRECEDENT IN THE SUBSEQUENT YEARS OF THE ACCEPTANCE OF ISSUES INVOLVED IN THIS APPEAL AND, THEREFORE, IF IN THE SUBSEQUENT YEAR SIMILAR I SSUE ARISES BEFORE THE ITAT, WHERE THE APPEAL IS ABOVE THE TAX LIMIT, AS PRESCRI BED IN THE BOARDS CIRCULAR, THE SAME SHOULD BE DECIDED ON MERITS. 4. AFTER HEARING THE LD. CIT(DR) THE DEPARTMENTAL APPEAL IS TREATED AS WITHDRAWN IN TERMS OF BOARDS CIRCULAR, REFERRED TO ABOVE. 5. IN THE RESULT, REVENUES APPEALS STAND DISMISSED , HAVING BEEN WITHDRAWN. ORDER PRONOUNCEMENT IN OPEN COURT ON 01/03/2016. SD/- SD/- (C.M. GARG) (S.V. MEHROTRA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 01/03/2016. *MP* COPY OF ORDER TO: 1. ASSESSEE 2. AO 3. CIT 4. CIT(A) 5. DR, ITAT, NEW DELHI.