ITO, New Delhi V. Surender Kumar Saxena, New Delhi

ITA 631/DEL/2016

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 2704 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 5 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-07-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2007-2008
• Appeal Filed On: 05-02-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: FARHAN KHAN
• Keywords: Tax effect

Judgement Text

IN THE INCOME - TAX APPELLATE TRIBUNAL, DELHI BENCH E , NEW DELHI BEFORE : SHRI I.C. SUDHIR , JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA NO. 631/DEL./2016 ASSESSMENT YEAR: 2007 - 08 INCOME - TAX OFFICER, WARD 67(3), NEW DELHI. (APPELLANT) VS. SURENDRA KUMAR SAXENA, MP - 61, MARYA ENCLAVE, PITAMPURA, NEW DELHI PAN AARPS 5379K (RESPONDENT) APPELLANT BY SH. FARHAN KHAN, SR. DR RESPONDENT BY NONE ORDER PER L.P. SAHU, A.M.: THIS APPEAL BY THE REVENUE ARISE S OUT OF THE ORDER PASSED BY THE CIT(A) IN RELATION TO THE CAPTIONED ASSESSMENT YEAR. 2. DURING THE COURSE OF HEARING, THE LD. DR, ALTHOUGH SUPPORTED THE ORDER OF THE ASSESSING OFFICER, BUT COULD NOT CONTROVERT THE FACT THAT TAX EFFECT INVOLVED IN THIS APPEAL IS LESS THAN RS.10,00,000/ - . THE LD. AR OF THE ASSESSEE, ON THE OTHER HAND, CONTENDE D THAT THE APPEAL OF THE REVENUE IS NOT MAINTAINABLE BY VIRTUE OF CIRCULAR OF CBDT NO. 21 OF 2015 DATED 10.12.2015, REVISING THE MONETARY LIMIT TO RS.10,00,000/ - FOR NOT FILING APPEALS BEFORE THE TRIBUNAL. DATE OF HEARING 26.07.2017 DATE OF PRONOUNCEMENT 22 .07.2017 ITA NO. 631/DEL./2016 2 3. AFTER CONSIDERING THE SUBMISSIONS OF BOTH TH E PARTIES AND THE MATERIAL ON RECORD, WE FIND THAT THE ABOVE CIRCULAR OF CBDT ON PECUNIARY LIMIT HAS NOW STATUTORY FORCE WITHIN THE PROVISIONS OF SECTION 268A OF THE IT ACT AND THESE INSTRUCTIONS ARE APPLICABLE TO THE PENDING APPEALS ALSO . BY VIRTUE OF THI S CIRCULAR, THE DEPARTMENT HAS TO WITHDRAW OR NOT PRESS SUCH APPEALS FILED BEFORE THE ITAT WHEREIN TAX EFFECT IS LESS THAN RS.10,00,000/ - . THUS, G OING BY THE PRESCRIPTION OF THE AFORE - NOTED CIRCULAR, AND WITHOUT GOING INTO MERITS OF THE CASE, WE DISMISS THE INSTANT APPEAL FILED BY THE REVENUE AS TAX EFFECT INVOLVED IN THIS APPEAL IS LESS THAN RS.10.00 LACS. 4 . IN THE RESULT, THE APPEAL OF THE REVENUE STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN CO URT ON 22.07.2017 . SD/ - SD/ - ( I.C. SUDHIR ) (L.P. SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 22.07.2017 *AKS* COPY OF ORDER FORWARDED TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES, NEW DELHI