ITO, Nainital V. M/s. The Nainital Gymkhana District Sports Association, Nainital

ITA 5554/DEL/2013

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 6741 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 9 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-07-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 27-07-2016
• Assessment Year: 2010-2011
• Appeal Filed On: 14-10-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANIMA BARNWAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: D NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER AND SH.L.P.SAHU, ACCOUNTANT MEMBER I.T.A .NO.-555 4/DEL/2013 (ASSESSMENT YEAR- 2010-11) ITO, GOLGHAR, BARA BAZAR, NAINITAL. (APPELLANT) VS THE NAINITAL GYMKHANA DISTRICT SPORTS ASSOCIATION, MALLITAL, NAINITAL PAN-AFAPC9699G (RESPONDENT) APPELLANT BY MS. ANIMA BARNWAL, SR.DR RESPONDENT BY NONE ORDER PER DIVA SINGH, JUDICIAL MEMBER THE PRESENT APPEAL HAS BEEN FILED BY THE REVENUE AS SAILING THE CORRECTNESS OF THE ORDER DATED 29.07.2013 OF CIT(A)-II, DEHRADU N PERTAINING TO 2010-11 ASSESSMENT YEAR. LD. SR.DR INVITING ATTENTION TO T HE MATERIAL AVAILABLE ON RECORD SUBMITTED THAT THE TAX EFFECT INVOLVED IN THE PRESE NT APPEAL IS MUCH BELOW RS.10 LAKH AS THE DELETION OF RS.27,81,694/- IS CHALLENGE D IN THE PRESENT PROCEEDINGS. 2. NO ONE IS PRESENT ON BEHALF OF THE ASSESSEE. WE HAVE CONSIDERED THE MATERIAL AVAILABLE ON RECORD AND WE FIND THAT THE A PPEAL HAS BEEN PREFERRED BY THE REVENUE IN VIOLATION OF CIRCULAR NO.21/2015 DATED 1 0TH DECEMBER, 2015 OF CBDT. BY THE AFORESAID CIRCULAR THE PECUNIARY LIMIT FOR F ILING THE APPEAL BEFORE THE ITAT HAS BEEN PRESCRIBED BEYOND RS.10 LAKHS. PARA 3 OF THE AFORESAID CIRCULAR HAS BEEN MADE APPLICABLE VIDE PARA 10 RETROSPECTIVELY. CONSIDERING THE SETTLED LEGAL PRECEDENT THAT THE BOARDS INSTRUCTIONS OR DIRECTIO NS ISSUED TO THE INCOME TAX AUTHORITIES U/S 268A OF THE INCOME TAX ACT, 1961 AR E BINDING ON THE AUTHORITIES, WE HOLD THAT THE APPEAL IS NON-MAINTAINABLE. DATE OF HEARING 27.07.2016 DATE OF PRONOUNCEMENT 29.07.2016 I.T.A .NO.-5554/DEL/2013 PAGE 2 OF 2 3. IN VIEW OF THE ABOVE DISCUSSION, THE PRESENT APP EAL PREFERRED BY THE REVENUE IN VIOLATION OF CBDT CIRCULAR NO.21/2015 (CITED SUP RA) IS NOT MAINTAINABLE AND HENCE, THE SAME IS DISMISSED AS SUCH MAKING IT CLEA R THAT SINCE THE PRESENT APPEAL HAS NOT BEEN DISPOSED OF ON MERITS, BUT DUE TO THE ABOVE REASON, THIS ORDER WILL NOT HAVE ANY JUDICIAL PRECEDENCE. ACCORDINGLY, THE APPEAL OF THE REVENUE IS DISMISSED AS NON-MAINTAINABLE. 4. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 29 TH JULY 2016. SD/- SD/- (L.P.SAHU) (DIVA SING H) ACCOUNTANT MEMBER JUDICIAL MEMBER *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSI STANT REGISTRAR ITAT NEW DELHI