ITO, New Delhi V. Sh. Balwan Singh Mann, New Delhi

ITA 5792/DEL/2012

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 98104 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-12-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 09-12-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 14-11-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K K JAISWAL SENIOR
• Keywords: Additional evidence; Question of law; Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH A : NEW DELHI) BEFORE SHRI A.T. VARKEY, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA NO.5792/DEL./2012 (ASSESSMENT YEAR : 2008-09) ITO, WARD 40 (1), VS. SHRI BALWAN SINGH MANN, NEW DELHI. HOUSE NO.254, AMBERHARI, DWARKA, NEW DELHI. (PAN : AHUPM5057G) (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI K.K. JAISWAL, SENIOR DR DATE OF HEARING : 09.12.2015 DATE OF PRONOUNCEMENT : 11.12.2015 O R D E R PER A.T. VARKEY, JUDICIAL MEMBER : THIS APPEAL FILED BY THE REVENUE EMANATES FROM THE ORDER OF THE CIT (APPEALS)-XXX, NEW DELHI DATED 03.08.2012 FOR THE A SSESSMENT YEAR 2008-09. 2. IN THIS CASE, THE REVENUE HAS COME IN APPEAL ON ACCOUNT OF ADMITTING THE ADDITIONAL EVIDENCE IN CONTRAVENTION OF RULE 46A WI THOUT GIVING AN OPPORTUNITY TO THE ASSESSEE AND DELETING THE ADDITION ON ACCOUN T OF UNEXPLAINED CASH DEPOSIT IN ANDHRA BANK OF RS.10,19,000/-. 2 ITA NO.5792/DEL/2012 3. NONE PRESENT ON BEHALF OF THE ASSESSEE. HOWEVER , WE TAKE NOTICE THAT THE TAX EFFECT ON THE ADDITION MADE IS LESS THAN RS.3 L AKHS. THE LD. DR FAIRLY CONCEDED THAT IN THIS CASE, THE TAX EFFECT WOULD BE LESS THAN RS.3 LAKHS. THEREFORE, AS PER THE INSTRUCTION NO. 3/2011 DATED 09.02.2011, THE REVENUE IS NOT PERMITTED TO FILE APPEAL BEFORE THE TRIBUNAL IF THE TAX EFFECT IS LESS THAN RS.3.00 LAKHS. THE DECISION OF HONBLE SUPREME COU RT DATED 25.03.2011 IN ITA NOS. 3 TO 5/2010 IS ALSO CONSIDERED IN THIS REG ARD. THE ASSESSMENT YEAR IN THE APPEAL IS 2008-09. THE APPEAL HAS BEEN FILED ON 14.11.2012. 4. WE HAVE HEARD BOTH THE SIDES AND GONE THROUGH TH E MATERIAL AVAILABLE ON RECORD. INSTRUCTION NO.3/2011 DATED 09.02.2011 H AS REVISED THE MONETARY LIMIT FOR FILING THE APPEAL BY THE DEPARTMENT BEF ORE INCOME-TAX APPELLATE TRIBUNAL, HONBLE HIGH COURTS AND HONBLE SUPRE ME COURT. AS PER THE SAID CIRCULAR, MONETARY LIMIT FOR FILING THE APPEAL BEFO RE THE TRIBUNAL IS RS.3.00 LAKHS; BEFORE HONBLE HIGH COURT RS. 10.00 LAKHS AN D BEFORE HONBLE SUPREME COURT RS. 25.00 LAKH. HONBLE SUPREME COURT IN TH E ORDER DATED 25.03.2011 REFERRED TO ABOVE HAS HELD AS UNDER:- IT IS STATED THAT THE TAX IMPACT IN THE PRESENT CASES IS LESS THAN RS.10.00 LACS. THE DEPARTMENT HAS RECENTLY ISSUED AN I NSTRUCTION BEARING NO. 3/2011 DATED 09.02.2011, WHICH IS IDENTICAL TO ITS EARLIER INSTRUCTION BEARING NO. 5/2008 DATED 15.05.2008 EXCEPT THAT IN SO FAR AS THE HIGH COURT IS CONCERNED, THE MONETARY LIMIT IN RESPECT OF APPEALS WHERE THE QUESTIONS OF LAW RAISED NEED NOT TO BE ANSWERE D, HAS BEEN RAISED FROM RS. 4.00 LACS TO RS. 10.00 LACS. THE DIVISION BEN CH OF THIS COURT IN ITA NO. 89/1999 DECIDED ON 28.01.2011 HAS ALREADY HELD THAT THE INSTRUCTION BEARING NO. 5/2008 DATED 15.05.2008 WOULD APPLY EVEN TO THE OLD PENDING REFERENCES AND APPEALS. THIS PR INCIPLE WOULD THUS NATURALLY EQUALLY APPLY TO THE INSTANT INSTRUCTIO N BEARING NO.3/2011 DATED 09.02.2011, AS WELL. THE TAX EFFECT BEING LESS THAN RS.10.00 LACS, 3 ITA NO.5792/DEL/2012 THE QUESTION OF LAW DOES NOT REQUIRE TO BE ANSWE RED. THE APPEALS ARE DISPOSED OF ACCORDINGLY. 4.1 IN VIEW OF THE ABOVE, RESPECTFULLY FOLLOWING THE PRECEDENT, IT IS HELD THAT THE APPEAL IS NOT MAINTAINABLE IN THE INST ANT CASE AS THE TAX EFFECT IS LESS THAN RS.3 LAKHS. ACCORDINGLY, IT IS HELD THAT APPE AL FILED BY THE REVENUE IS NOT MAINTAINABLE. 5. IN THE RESULT, APPEAL FILED BY THE DEPARTMENT IS DISMISSED WITHOUT GOING INTO THE MERITS. ORDER PRONOUNCED IN OPEN COURT ON THIS DAY OF 11 TH DECEMBER, 2015. SD/- SD/- (L.P. SAHU) (A.T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED THE 11 TH DAY OF DECEMBER, 2015 TS COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT(A)-XXX, NEW DELHI. 5.CIT(ITAT), NEW DELHI. AR, ITAT NEW DELHI.