ITO, Faridabad V. Smt. Bhushan Bhatia, Faridabad

ITA 627/DEL/2014

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 7316 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 11 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-01-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 11-01-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 04-02-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAVI JAIN
• Assessee Lawyers: ABHISHEK ANAND
• Keywords: Tax effect; Onus to prove

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI J.S. REDDY, ACOUNTANT MEMBER ITA NO. 627/DEL/2014 ASSESSMENT YEAR: 2008-09 INCOME TAX OFFICER, SMT. BHUSHAN BHATIA, WARD II(4), FARIDABAD VS. 2E/75, NIT FARIDABAD (PAN: AAQPB1910Q)] (APPELLANT) (RESPONDENT) APPELLANT BY : SH. RAVI JAIN, CIT(DR) RESPONDENT BY : SH. ABHISHEK ANAND, ADV. DATE OF HEARING : 11-1-2016 DATE OF ORDER : 11-1-2016 ORDER PER H.S. SIDHU, J.M. THIS APPEAL BY THE DEPARTMENT IS DIRECTED AGAINST THE ORDER DATED 17.12.2013 OF LD. CIT(A)-, FARIDABAD PERTAINING TO ASSESSMENT YEAR 2008-09 ON THE FOLLOWING GROUNDS:- 1. THE LD. CIT(A) HAS ERRED ON THE FACTS AND IN TH E CIRCUMSTANCES OF THE CASE IN DELETING THE ADDITION OF RS. 7,35,000/- MAD E ON ACCOUNT OF UNEXPLAINED CASH DEPOSITED IN BANK ACCOUNT, AS THE ASSESSEE FAILED TO DISCHARGE ITS DUTIES WHEN ONUS TO PROVE THE TRAN SACTION WAS UPON THE ASSESSEE. 2. THE LD.CIT(A) HAS ERRED ON THE FACTS AND CIRCUMS TANCES OF THE CASE IN DELETING THE ADDITION OF RS. 7,00,000/- MADE ON ACCOUNT OF UNEXPLAINED ADVANCE RECEIVED BY ASSESSEE, AS THE AS SESSEE FAILED TO DISCHRAGE ITS DUTIES WHEN ONUS TO PROVE THE TRAN SACTION WAS UPON THE ASSESSEE. 3. THAT THE APPELLANT CRAVES FOR THE PERMISSION TO ADD, DELETE OR AMEND THE GROUNDS OF APPEAL BEFORE OR AT THE TIME OF HEA RING OF APPEAL. ITA NO.627/DEL/2014 2 2. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE M ATERIAL ON RECORD. WE FIND THAT REVENUE IN THE GROUNDS OF APPEAL BEFORE T HE TRIBUNAL HAS CHALLENGED THE DELETION OF ADDITION OF RS. 7,35,000/- AND RS. 7,00,000/- RAISED VIDE GROUND NO. 1 & 2, AS AFORESAID. 3. FROM THE ABOVE, WE FIND THAT THE TAX EFFECT IN THE REVENUES APPEAL IS LESS THAN RS.10,00,000/-, THEREFORE, THE DEPARTMENTS AP PEAL IS NOT MAINTAINABLE, IN VIEW OF THE CIRCULAR NO. 21/2015 DATED 10 TH DECEMBER, 2015 ISSUED VIDE F.NO. 279/MISC. 142/2007-ITJ (PT.) BY THE CBDT. FO R THE SAKE OF CONVENIENCE, THE RELEVANT PARA NOS. 3 & 10 OF THE AFORESAID CBDT S CIRCULAR ARE REPRODUCED AS UNDER:- 3. HENCEFORTH, APPEALS/ SLPS SHALL NOT BE FILED IN CASES WHERE THE TAX EFFECT DOES NOT EXCEED THE MONETARY L IMITS GIVEN HEREUNDER: S NO APPEALS IN INCOME-TAX MATTERS MONETARY LI MIT (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 MONETA RY LIMITS PRESCRIBED ABOVE. FILING OF APPEAL IN SUCH CASES IS TO BE DECIDED ON MERITS OF THE CASE. 10. THIS INSTRUCTION WILL APPLY RETROSPECTIVELY TO PENDING APPEALS AND APPEALS TO BE FILED HENCEFORTH IN HIGH COURTS/ TRIBUNALS. PENDING APPEALS BELOW THE SPECIFIED TAX LIMITS IN PARA 3 ABOVE MAY BE WITHDRAWN/ NOT PRESSED. APPEALS BEFORE THE SUPREME COURT WILL BE GOVERNED BY THE INSTRUCTI ONS ON THIS SUBJECT, OPERATIVE AT THE TIME WHEN SUCH APPEA L WAS FILED. 4. IT IS NOT IN DISPUTE THAT THE BOARDS INSTRUCTIO N OR DIRECTIONS ISSUED TO THE INCOME-TAX AUTHORITIES ARE BINDING ON THOSE AUTHORI TIES, THEREFORE, THE ITA NO.627/DEL/2014 3 DEPARTMENT SHOULD HAVE WITHDRAWN/ NOT PRESSED THE P RESENT APPEAL, IN VIEW OF THE AFORESAID INSTRUCTIONS SINCE THE TAX EFFECT IN THE INSTANT APPEAL IS LESS THAN THE AMOUNT OF RS. 10 LACS, PRESCRIBED IN THE ABOVE SAID CBDTS INSTRUCTIONS. 5. KEEPING IN VIEW THE CBDT INSTRUCTION NO. 21/2015 DATED 10 TH DECEMBER, 2015, WE ARE OF THE VIEW THAT THE REVENUE SHOULD HA VE WITHDRAWN/ NOT PRESSED THE INSTANT APPEAL BEFORE THE TRIBUNAL. WE ARE ALS O OF THE VIEW THAT THE SAID INSTRUCTIONS ARE APPLICABLE FOR THE PENDING APPEALS AND APPEALS TO BE FILED HENCEFORTH IN TRIBUNAL. ACCORDINGLY, THE REVENUES APPEAL IS DISMISSED. 6. IN THE RESULT, APPEAL FILED BY THE REVENUE STAN DS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 11/1/2016. SD/- SD/- (J.S. REDDY) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIA L MEMBER DATED: 11/1/2016 *SR BHATNAGAR* COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR