ITO, New Delhi V. Sh. Ahmad Maaz, Uttar Pradesh

ITA 6012/DEL/2013

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 7290 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 2 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-02-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 17-12-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 07-11-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K JAIN
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A , NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SHRI A.T.VARKEY , JUDICIAL MEMBER ITA NO. 6012 /DEL/201 3 AY: 200 9 - 10 ITO, WARD 46(3) VS. AHAMD MAAZ ROOM NO.308 BAREQAZIPUR D BLOCK, CIVIC CENTRE GORAKHPUR, U.P. 273 001 J.L.MARG NEW DELHI 110 002 (APPELLANT) (RESPONDENT) APPELLANT BY : SH. S.K.JAIN, D.R. RESPONDENT BY : NONE ORDER PER J.SUDHAKAR REDDY, ACCOUNTANT MEMBER THIS IS AN APPEAL FILED BY THE REVENUE DIRECTED AGAINST THE ORDER DT. 11.09.2013 OF LD.CIT(A) - XXX, NEW DELHI FOR ASSESSMENT YEAR 200 9 - 10 . 1.1. THE TAX EFFECT IN THIS APPEAL BY THE REVENUE DOES NOT EXCEED THE MONETARY LIMIT OF RS.10 LAKHS SPECIFIED IN RECENT CBDT CIRCULAR NO.21/2015 DATED 10 TH DECEMBER,2015, F. NO. 279/MISC./142/2007 - ITJ(PT.) READ WITH S. 268 A OF THE INCOME TAX ACT 1961. FURTHER IN THIS CBDT CIRCULAR, AT PARA 10 IT IS SPECIFIED THAT THE INSTRUCTION WILL APPLY RETROSPECTIVELY, TO ALL PENDING APPEALS. 2. THE LD.D.R. COULD NOT CONTROVERT THE FACT THAT THE TAX EFFECT ON THE QUANTUM OF INCO ME IN DISPUTE IS BELOW THE MONETARY LIMIT OF RS.10,00,000/ - (TEN LAKHS ONLY). 2.1. HENCE WE DISMISS THIS APPEAL FILED BY THE REVENUE ON THE GROUND THAT THE TAX EFFECT IN THE PRESENT APPEAL DOES NOT EXCEED THE MONETARY LIMIT SPECIFIED BY THE CBDT CIRCULAR N O.21/2015 DATED 10 TH DECEMBER,2015, ITA NO. 6102 /DEL/13 A.Y. 200 9 - 10 AHMAD MAAZ 2 F. NO. 279/MISC./142/2007 - ITJ(PT.) READ WITH S.268 A OF THE INCOME TAX ACT 1961, AND HENCE NOT MAINTAINABLE. 2.2 . IN CASE THERE IS A MISTAKE IN THE CALCULATION OR IF THE CASE IS COVERED BY ANY OF THE EXCEPTION SPECIFIED IN THE CIRCULAR THE REVENUE MAY FILE A MISC. APPLICATION U/S 254(2) OF THE INCOME TAX ACT 1961 POINTING OUT THE MISTAKE AND IF THE BENCH IS CONVINCED OF THE MISTAKE, THIS ORDER WILL BE RECALLED AND THE APPEAL RESTORED FOR FRESH DISPOSAL ON MERITS. 3 . IN THE RESULT THE REVENUE S APPEAL IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 04 TH FEBRUARY, 2016 . SD/ - SD/ - ( A.T. VARKEY ) (J. SUDHAKAR REDDY) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: THE 04 TH FEBRUARY, 2016 MANGA ITA NO. 6102 /DEL/13 A.Y. 200 9 - 10 AHMAD MAAZ 3 COPY FORWARDED TO: - 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(A) 5 . DR, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR