ITO (Exemptions), Haryana V. M/s. St. Luke Educational Society, Faridabad

ITA 6474/DEL/2015

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 7072 (ITAT-DELHI)
• Duration Of Justice: 9 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-09-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC 1
• Next Hearing Date: 29-08-2016
• Assessment Year: 2011-2012
• Appeal Filed On: 07-12-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: F R MEENA SENIOR
• Assessee Lawyers: R K RAMAN
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC-1: NEW DELHI BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER ITA NO.6474/DEL/2015 (ASSESSMENT YEAR : 2011-12) INCOME TAX OFFICER (EXEMPTION), VS. ST. LUKE EDUCAT IONAL SOCIETY, FARIDABAD. 180 183, INDIRA ENCLAVE, SECTOR 21-D, FARIDABAD. (PAN : AAFTS7222M) (APPLICANT) (RESPONDENT) ASSESSEE BY : SHRI R.K. RAMAN, FCA REVENUE BY : SHRI F.R. MEENA, SENIOR DR DATE OF HEARING : 29.08.2016 DATE OF ORDER : 21.09.2016 O R D E R THE PRESENT APPEAL HAS BEEN FILED BY THE REVENUE A SSAILING THE CORRECTNESS OF THE ORDER DATED 19.08.2015 OF CIT(A), FARIDABAD PERTAIN ING TO 2011-12 ASSESSMENT YEAR. 2. IT WAS A COMMON STAND OF THE PARTIES BEFORE THE BENCH THAT THE TAX EFFECT IN THE PRESENT APPEAL IS WELL BELOW RS.10 LAKH. I HAVE CO NSIDERED THE MATERIAL AVAILABLE ON RECORD. I FIND THAT THE APPEAL HAS BEEN PREFERRED B Y THE REVENUE IN VIOLATION OF CIRCULAR NO.21/2015 DATED 10TH DECEMBER, 2015 OF CBDT. BY T HE AFORESAID CIRCULAR THE PECUNIARY LIMIT FOR FILING THE APPEAL BEFORE THE IT AT HAS BEEN PRESCRIBED BEYOND RS.10 LAKH. PARA 3 OF THE AFORESAID CIRCULAR HAS BEEN MA DE APPLICABLE VIDE PARA 10 RETROSPECTIVELY. CONSIDERING THE SETTLED LEGAL PRE CEDENT THAT THE BOARDS INSTRUCTIONS OR DIRECTIONS ISSUED TO THE INCOME TAX AUTHORITIES U/S 268A OF THE INCOME TAX ACT, 1961 ITA NO.6474/DEL/2015 2 ARE BINDING ON THE AUTHORITIES, I HOLD THAT THE APP EAL IS NON-MAINTAINABLE. WHILE SO HOLDING, IT IS MADE CLEAR THAT SINCE THE PRESENT AP PEAL HAS NOT BEEN DISPOSED OF ON MERITS, BUT DUE TO THE ABOVE REASON, THIS ORDER WIL L NOT HAVE ANY JUDICIAL PRECEDENCE. ACCORDINGLY, THE APPEAL OF THE REVENUE IS DISMISSED AS NON-MAINTAINABLE. 3. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 21 ST DAY OF SEPTEMBER, 2016. SD/- (DIVA SINGH) JUDICIAL MEMBER TS/AMIT KUMAR COPY FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. CIT 4. CIT(A), FARIDABAD. 5. DR, ITAT. ASSTT. REGISTRAR, ITAT, NEW DELHI.