ITO, Bulandshahr V. Sh. Ram Kumar Garg, Bulandshahr

ITA 6800/DEL/2013

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 6221 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 3 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-03-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 22-03-2016
• Assessment Year: 2004-2005
• Appeal Filed On: 30-12-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH D NEW DELHI BEFORE : SHRI C.M. GARG , JUDICIAL MEMBER & SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA NO. 6800/DEL./2013 ASSTT. YEAR : 2004 - 05 INCOME - TAX OFFICER, VS. RAM KUMAR GARG, WARD 3, BULANDSHAHAR. S/O SH. DEWAN CHAND GARG, PROP. M/S. MANGLA TRADERS, 5, R.K. PURAM, BHOOR, BULANDHSHAHAR. [PAN: AFXPG2090J] (APPELLANT) (RESPONDENT) REVENUE BY : MS. RITU SHARMA, SR. DR RESP ONDENT BY : NONE DATE OF HEARING : 22.03.2016 DATE OF PRONOUNCEMENT : 30 .03.2016 ORDER PER BENCH : IT IS APPARENT FROM RECORD THAT THE PRESENT APPEAL HAS BEEN PREFERRED BY THE REVENUE AGAINST THE ACTION OF THE LD. CIT(A) - MEERUT ORDER DATED 29.10.2013 WHEREBY HE HAS RESTRICTED THE ADDITION TO RS.1,35,000/ - . UNDISPUTEDLY, THE PRESENT APPEAL HAS BEEN PRE FERRED BY THE REVENUE IN VIOLATION OF CBDT CIRCULAR NO. 21/2015 DATED 10.12.2015, WHEREIN THE PECUNIARY LIMIT FOR PREFERRING THE APPEAL BY THE REVENUE BEFORE THE ITAT HAS BEEN PRESCRIBED BEYOND RS.10 LACS. THE ABOVE CIRCULAR ON PECUNIARY LIMIT HAS NOW STAT UTORY FORCE WITHIN THE PROVISIONS OF SECTION 268A OF THE IT ACT, HENCE, THE PRESENT APPEAL IS NOT MAINTAINABLE. THE LD. SR. DR, MS. RITU SHARMA ITA NO. 6800 /DEL./2013 2 REQUESTED THAT WHILE DISMISSING THE APPEAL AS NOT MAINTAINABLE, IT MAY BE MADE CLEAR THAT THE PRESENT ORDER WILL HAVE NO PRECEDENTIAL VALUE. 2. IN VIEW OF THE ABOVE DISCUSSION, THE PRESENT APPEAL PREFERRED BY THE REVENUE IN VIOLATION OF CBDT CIRCULAR NO. 21/2015 (SUPRA) IS NOT MAINTAINABLE AND HENCE, IT IS DISMISSED AS SUCH MAKING IT CLEAR THAT SINCE THE PRESENT A PPEAL HAS NOT BEEN DISPOSED OF ON MERITS OF THE APPEAL, BUT DUE TO ABOVE REASON, IT WILL HAVE NO ANY JUDICIAL PRECEDENCE. 3. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISMISSED AS NON - MAINTAINABLE. ORDER PRONOUNCED IN THE OPEN COURT ON 30.03.2016 . SD/ - SD/ - ( C.M. GARG ) (L.P. SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : *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