DCIT, New Delhi V. M/s. ANS Constructions Pvt. Ltd., New Delhi

ITA 6052/DEL/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 7197 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-02-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2011-2012
• Appeal Filed On: 06-11-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: MONIKA GHAI ADV PAGE OF
• Keywords: Tax effect

Judgement Text

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH I - 2 : NEW DELHI BEFORE SHRI I.C.SUDHIR, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI , ACCOUNTANT MEMBER I TA NO S . 6052 /DEL/ 2015 (ASSESSMENT YEAR: 2011 - 12 ) DCIT, CIRCLE - 2(2), ROOM NO..392, C.R. BUILDING, I.P. ESTATE, NEW DELHI VS. ANS CONSTRUCTION PVT. LTD., ANS HOUSE, 144/2, GROUND FLOOR, MATHURA ROAD, ASHRAM, NEW DELHI PAN:AADCA4574D (APPELLANT) (RESPONDENT) I TA NO S . 6217 /DEL/ 2015 (ASSESSMENT YEAR: 2007 - 08 ) DCIT, CENTRAL CIRCLE - 18, NEW DELHI VS. SAM PORTFOLIO PVT. LTD., 5/5761, DEV NAGAR, KAROL BAGH, NEAR YES BANK ATM, NEW DELHI PAN:AAHCS6810N (APPELLANT) (RESPONDENT) I TA NO S . 5711 /DEL/ 2015 (ASSESSMENT YEAR: 2011 - 12 ) DCIT, CIRCLE - 7(1), ROOM NO.403, C.R.BUILDING, I.P. ESTATE, NEW DELHI VS. DEV PRIYA INDUSTRIES LTD, 4, SHANKAR VIHAR, VIKAS MARG, NEW DELHI PAN:AAACD4171A (APPELLANT) (RESPONDENT) I TA NO S . 5814 /DEL/ 2015 (ASSESSMENT YEAR: 2007 - 08 ) ITO, WARD - 2, NARNAUL VS. SATYAVIR SINGH YADAV, S/O. SH. RAMESHWAR YADAV, H.NO.51, NEAR TULA RAM CHOWK, MOHINDERGARH PAN:AHSPY1296K (APPELLANT) (RESPONDENT) I TA NO S . 5872 /DEL/ 2015 (ASSESSMENT YEAR: 2011 - 12 ) ITO, WARD - 14(2), ROOM N O.210, C.R.BUILDING, I.P. ESTATE, NEW DELHI VS. KAPUR GERMS PVT. LTD., B - 45/47, CONNAUGHT PLACE, NEW DELHI PAN:AACCK8256B (APPELLANT) (RESPONDENT) PAGE 2 OF 4 I TA NO S . 5762 /DEL/ 2015 (ASSESSMENT YEAR: 2011 - 12 ) DCIT, CIRCLE - 16(1), ROOM NO.312, C.R.BUILDING, I.P.ESTATE, NEW DELHI VS. TEJPAL SINGH, 53 - B - 78, PUNJABI BAGH WEST, NEW DELHI (APPELLANT) (RESPONDENT) I TA NO S . 5871 /DEL/ 2015 (ASSESSMENT YEAR: 2011 - 12 ) ITO, WARD - 14(1), ROOM NO.210, C.R.BUILDING, I.P.ESTATE, NEW DELHI VS. KARMA HOLDINGS LTD., (FORMERLY SRF POLYMERS LTD.), C - 8, COMMERCIAL COMPLEX, SAFDARJUNG DEVELOPMENT AREA, NEW DELHI PAN:AAFCS9521A (APPELLANT) (RESPONDENT) I TA NO S . 5882 /DEL/ 2015 (ASSESSMENT YEAR: 2011 - 12 ) ACIT, CIRCLE - 61(1), ROOM NO.2005, 20 TH FLOOR, BLOCK E - 2, DR. SHYAMA PRASAD MUKHERJEE CIVIC CENTRE, J.L.N. MARG , NEW DELHI VS. TARANG KRISHNA, D - 842, NEW FRIENDS COLONY, NEW DELHI PAN:ANMPK5494P (APPELLANT) (RESPONDENT) I TA NO S . 5883 /DEL/ 2015 (ASSESSMENT YEAR: 2011 - 12 ) ACIT, CIRCLE - 61(1), ROOM NO.2005, 20 TH FLOOR, BLOCK E - 2, DR. SHYAMA PRASAD MUKHERJEE CIVIC CENTRE, J.L.N. MARG, NEW DELHI VS. AVINASH KULKARNI, A - 4/25, PASCHIM VIHAR, NEW DELHI PAN:AAAPK4264A (APPELLANT) (RESPONDENT) I TA NO S . 5869 /DEL/ 2015 (ASSESSMENT YEAR: 2011 - 12 ) ITO, WARD - 41(2), ROOM NO.1710, E - 2, BLOCK, CIVIL CENTRE, NEW DELHI VS. DHARAM PAL, C - 29, NEW MULTAN NAGAR, NEW DELHI, PAN:AFXPP9705M (APPELLANT) (RESPONDENT) ASSESSEE BY : SH. SANJAY KUMAR RESP ONDENT BY : SMT. MONIKA GHAI, ADV, PAGE 3 OF 4 DATE OF HEARING 08.02.2016 DATE OF PRONOUNCEMENT 0 9 . 02 . 2016 O R D E R PER BENCH, A. M. 1 . TH ESE ARE THE APPEAL S FILED BY THE DEPARTMENT ARE DIRECTED AGAINST THE DIFFERENT ORDER S OF LD CIT(A). 2 . AT THE OUTSET OF THE HEARING ITSELF, THE LD. AR BROUGHT TO OUR ATTENTION THAT CBDT VIDE CIRCULAR NO.21/2015 DATED 10TH DECEMBER, 2015 HAS DECIDED THAT THE REVENUE WOULD NOT PREFER AN APPEAL BEFORE THE T RIBUNAL IF THE TAX EFFECT IS LESS THAN RS.10 LAKHS. HE HAS ALSO FILED THE COMPUTATION TO SHOW THAT THE TAX EFFECT IN THIS CASE IS BELOW RS.10 LAKHS. THEREFORE, HE PLEADED THAT THE APPEAL OF THE REVENUE BE DISMISSED AS PER THE INSTRUCTION OF THE CBDT AND ALSO SUBMITTED THAT THE CROSS OBJECTION PREFERRED BY THE ASSESSEE IS NOT PRESSED. 3 . LD. DR WAS FAIR ENOUGH TO ADMIT THE AFORESAID FACTUAL POSITION. 4 . WE HAVE HEARD BOTH THE SIDES ON THE ISSUE AND PERUSED THE MATERIAL. I FIND THAT THE CBDT VIDE CIRCULAR DATED 10.12.2015 HAS REVISED THE MONETARY LIMIT FOR FILING THE APPEAL BY THE DEPARTMENT BEFORE INCOME TAX APPELLATE TRIBUNAL, HONBLE HIGH COURTS AND HONBLE SUPREME COURT. THE RELEVANT PARA OF THE AFORESAID CIRCULAR IS REPRODUCED AS UNDER : - 3. HENCEFORTH , APPEALS/SLPS SHALL NOT BE FILED IN CASES WHERE THE TAX EFFECT DOES NOT EXCEED THE MONETARY LIMITS GIVEN HEREUNDER : - SL.NO. APPEALS IN INCOME - TAX MATTERS MONETARY LIMIT(IN RS.) 1. BEFORE APPELLATE TRIBUNAL 10,00,000 2. BEFORE HIGH COURT 20,00,000 3. BEFORE SUPREME COURT 25,00,000 IT IS CLARIFIED THAT AN APPEAL SHOULD NOT BE FILED MERELY BECAUSE THE TAX EFFECT IN A CASE EXCEEDS THE MONETARY LIMITS PRESCRIBED ABOVE. FILING OF APPEAL IN SUCH CASES IS TO BE DECIDED ON MERITS OF THE CASE. 5 . WE FIND THAT THE TAX EFFECT INVOLVES IN THE APPEAL OF THE REVENUE IS BELOW RS.10 LAKHS. THERE IS NO DISPUTE THAT THE BOARDS INSTRUCTIONS OR DIRECTIONS ISSUED TO THE INCOME - TAX AUTHORITIES ARE BINDING ON THOSE AUTHORITIES, THEREFORE, THE DEPARTMENT SHOULD HAVE WITHDRA WN/NOT PRESSED THE PRESENT APPEAL IN VIEW OF THE AFORESAID INSTRUCTION SICNE THE TAX EFFECT IN THE INSTANT APPEAL IS LESS THAN THE AMOUNT OF RS.10 LAKHS. PAGE 4 OF 4 5.1 IN VIEW OF THE ABOVE, CIRCULAR NO.21 DATED 10.12.2015 WILL APPLY TO ALL PENDING APPEALS. THEREFORE THE PRECEDENT, IT IS HELD THAT THE APPEAL IS NOT MAINTAINABLE IN THE INSTANT CASE AS THE TAX EFFECT IS LESS THAN RS.10 LAKHS. ACCORDINGLY, IT IS HELD THAT APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE. SINCE THE APPEAL OF THE REVENUE IS NOT MAINTAINABLE ON ACCOUNT OF LOW TAX EFFECT, THEREFORE, THE CROSS OBJECTION OF THE ASSESSEE BECOMES INFRACTUOUS AND ACCORDINGLY DISMISSED. 6. IN THE RESULT, APPEALS FILED BY THE DEPARTMENT IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 0 9 . 02 . 2016 . - S D / - - S D / - ( I.C.SUDHIR ) (PRASHANT MAHARISHI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 0 9 / 02 / 2016 A K KEOT COPY FORWARDED TO 1 . APPLICANT 2 . RESPONDENT 3 . CIT 4 . CIT (A) 5 . DR:ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI