DCIT, New Delhi V. M/s. Sandhu Contractor Pvt. Ltd., New Delhi

ITA 6816/DEL/2013

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 6237 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 2 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-03-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 21-03-2016
• Assessment Year: 2004-2005
• Appeal Filed On: 31-12-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: A N KHURANA
• Section: 147

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. 6816/DEL./2013 ASSTT. YEAR : 2004 - 05 D.C.I.T., CIRCLE 7(1), VS. SANDHU CONTRACTOR PVT. LTD., NEW DELHI. C - 153A, MOTI NAGAR, NEW DELHI. [PAN: AAACS2782A] C.O. NO. 267/DEL./2014 (IN ITA NO. 6816/DEL./2013) ASSTT. YEAR : 2004 - 05 SANDHU CONTRACTOR PVT. LTD., VS. D.C.I.T., CIRCLE 7(1), C - 1 53A, MOTI NAGAR, NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) REVENUE BY : MS. RITU SHARMA, SR. DR RESPONDENT BY : SH. A.N. KHURANA, C.A. DATE OF HEARING : 21.03.2016 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) - X, DELHI ORDER DATED 2 8.10.2013 WHEREBY HE HAS QUASHED THE ACTION OF THE AO OF INVOKING THE PROVISIONS OF SECTION 147 OF THE IT ACT. THE ASSESSEE HAS ALSO FILED THE CROSS OBJECTION IN THIS APPEAL OF THE REVENUE. UNDISPUTEDLY, THE PRESENT APPEAL HAS BEEN PREFERRED BY THE REVENUE IN VIOLATION OF CBDT CIRCULAR NO. 21/2015 ITA NO. 6816/DEL./13 & CO. 267/DEL./14 2 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 STATUTORY FORCE WITHIN THE PROVISIONS OF SECTION 268A OF THE IT ACT, HENCE, THE PRESENT APPEAL IS NOT MAINTAINABLE. THE LD. SR. DR, MS. RIT U SHARMA 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 CIR CULAR NO. 21/2015 (SUPRA) IS NOT MAINTAINABLE AND HENCE, IT IS DISMISSED AS SUCH MAKING IT CLEAR THAT SINCE THE PRESENT APPEAL HAS NOT BEEN DISPOSED OF ON MERITS OF THE APPEAL, BUT DUE TO ABOVE REASON, IT WILL HAVE NO ANY JUDICIAL PRECEDENCE. THE CROSS OBJ ECTION OF THE ASSESSEE IS ALSO DISMISSED AS INFRUCTUOUS. 3. IN THE RESULT, THE APPEAL OF THE REVENUE AND CROSS - OBJECTION OF ASSESSEE ARE DISMISSED AS INDICATED ABOVE. ORDER PRONOUNCED IN THE OPEN COURT ON 30.03.2016 . SD/ - SD/ - ( C.M. GARG ) (L.P. SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 30.03.2016 *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