ITO, New Delhi V. Sh. Naresh Jain, New Delhi

ITA 730/DEL/2012

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 7234 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 11 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-02-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 01-02-2016
• Assessment Year: 2007-2008
• Appeal Filed On: 13-02-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMRIT LAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: E NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEM BER AND SMT SUCHITRA KAMBLE , JUDICIAL MEMBER I.T.A .NO.- 730/DEL/2012 (ASSESSMENT YEA R-2007-08) ITO WARD-33(1) ROOM NO. 205B, C.R. BUILDING, NEW DELHI (APPELLANT) VS NARESH JAIN 18/114D, GALI NO. 7, EAST MOTI BAGH, SARAI ROHILLA, NEW DELHI 110 005 ACTPJ5846Q (RESPONDENT) APPELLANT BY SH. AMRIT LAL, SR. DR RESPONDENT BY NONE ORDER PER SUCHITRA KAMBLE, JM THIS APPEAL IS FILED BY THE REVENUE AGAINST THE ORD ER DATED 14/12/2011, PASSED BY THE LD. CIT(A)-XXVI, DELHI, R ELATING TO A.Y. 2007-2008. 2. THE LD. DR SUBMITTED THAT THE TAX EFFECT INVOLVE D IN THE PRESENT APPEAL IS LESS THAN 10,00,000/-. DATE OF HEARING 01.02.2016 DATE OF PRONOUNCEMENT 01.02.2016 3. CBDT CIRCULAR NO. F. NO. 279/ MISC.142/207 ITJ(P T) DATED 10 TH DECEMBER, 2015, IN PARA 3, 7 AND 10 READS AS UNDER : 3. HENCEFORTH, APPEALS/SLPS SHALL NOT BE FILED IN C ASES WHERE THE TAX EFFECT DOES NOT EXCEED THE MONETARY L IMITS GIVEN HEREUNDER: S NO. APPEALS IN INCOME-TAX MATTERS MONETARY LIMIT (IN RS) 1 BEFORE APPELLATE TRIBUNAL 10,00,000/- 2 BEFORE HIGH COURT 20,00,000/- 3 BEFORE SUPREME COURT 25,00,000/- 7. IN THE PAST, A NUMBER OF INSTANCES HAVE COME TO THE NOTICE OF THE BOARD, WHEREBY AN ASSESSEE HAS CLAIMED RELIE F FROM THE TRIBUNAL OR THE COURT ONLY ON THE GROUND THAT THE D EPARTMENT HAS IMPLICITLY ACCEPTED THE DECISION OF THE TRIBUNA L OR COURT IN THE CASE OF THE ASSESSEE FOR ANY OTHER ASSESSMENT Y EAR OR IN THE CASE OF ANY OTHER ASSESSEE FOR THE SAME OR ANY OTHE R ASSESSMENT YEAR, BY NOT FILING AN APPEAL ON THE SAM E DISPUTED ISSUES. THE DEPARTMENTAL REPRESENTATIVE/COUNSELS M UST MAKE EVERY EFFORT TO BRING TO THE NOTICE OF THE TRIBUNAL OR THE COURT THAT THE APPEAL IN SUCH CASES WAS NOT FILED OR NOT ADMITTED ONLY FOR THE REASON OF THE TAX EFFECT BEING LESS THAT TH E SPECIFIED MONETARY LIMIT AND, THEREFORE, NO INFERENCE SHOULD BE DRAWN THAT THE DECISIONS RENDERED THEREIN WERE ACCEPTABLE TO THE DEPARTMENT. ACCORDINGLY, THEY SHOULD IMPRESS UPON THE TRIBUNAL OR THE COURT THAT SUCH CASES DO NOT HAVE A NY PRECEDENT VALUE. A THE EVIDENCE OF NOT FILING APPEAL DUE TO THIS INSTRUCTION MAY HAVE TO BE PRODUCED IN COURTS, THE JUDICIAL FOL DERS IN THE OFFICE OF CSIT MUST BE MAINTAINED IN A SYSTEMIC MAN NER FOR EASY RETRIEVAL. . 10. THIS INSTRUCTION WILL APPLY RETROSPECTIVELY TO PENDING APPEALS AND APPEALS TO BE FILED HENCEFORTH IN HIGH COURTS/TRIBUNALS. PENDING APPEALS BELOW THE SPECIFI ED TAX LIMITS IN PARA 3 ABOVE MAY BE WITHDRAWN/ NOT PRESSE D. APPEALS BEFORE THE SUPREME COURT WILL BE GOVERNED BY THE IN STRUCTIONS ON THIS SUBJECT, OPERATIVE AT THE TIME WHEN SUCH AP PEAL WAS FILED. 4. THUS, THIS BEING A PENDING APPEAL IS COVERED BY THE CBDT CIRCULAR NO. F. NO. 279/ MISC.142/207 ITJ(PT) DATED 10 TH DECEMBER, 2015. THE LD. DR SUBMITTED THAT THIS APPEAL BE DISM ISSED AS NOT PRESSED. 5. CONSIDERING THE SUBMISSIONS OF LD. DR, THE REVEN UES APPEAL IS DISMISSED AS NOT PRESSED. HOWEVER, THIS DISMISSA L OF REVENUES APPEAL WILL NOT HOLD AS PRECEDENCE IN SUBSEQUENT PR OCEEDINGS. 6. IN RESULT, THE APPEAL IS DISMISSED AS NOT PRESSE D BY THE REVENUE. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON IST OF FEBRUARY, 2016. SD/- SD/- (J. SUDHAKAR REDDY) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 01/02/2016 R. NAHEED * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT R EGISTRAR ITAT NEW DELHI DATE 1. DRAFT DICTATED ON .01.02.2016 PS 2. DRAFT PLACED BEFORE AUTHOR .01.02.2016 PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER .2016 JM/AM 4. DRAFT DISCUSSED/APPROVED BY JM/AM SECOND MEMBER. 5. APPROVED DRAFT COMES TO THE SR.PS/PS 01.02.2016 PS/PS 6. KEPT FOR PRONOUNCEMENT ON PS 7. FILE SENT TO THE BENCH CLERK 01.02.2016 PS 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER.