DCIT, New Delhi V. M/s. Interglobe Technologies Pvt. Ltd., New Delhi

ITA 779/DEL/2015

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 3691 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 11 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-02-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: misc
• Appeal Filed On: 09-02-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME-TAX APPELLATE TRIBUNAL, DELHI BENCH C, NEW DELHI BEFORE : SHRI H.S. SIDHU, JUDICIAL MEMBER & SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA NO. 779/DEL./2015 ASSESSMENT YEAR: 2011-12 D .C.I.T., CIRCLE-74(1), NEW DELHI. (APPELLANT) VS. INTERGLOBE TECHNOLOGIES PVT. LTD. 124, JANPATH, CENTRAL WING, GROUND FLOOR, THAPAR HOUSE NEW DELHI (PAN: AAACI5079A) (RESPONDENT) REVENUE BY NONE ASSESSEE BY NONE ORDER PER L.P. SAHU, A.M.: THIS APPEAL BY THE REVENUE ARISES OUT OF THE ORDER PASSED BY THE CIT(A)-XXIV, NEW DELHI IN RELATION TO THE CAPTIO NED ASSESSMENT YEAR. 2. DURING THE COURSE OF HEARING, NONE WERE PRESENT ON BEHALF OF THE REVENUE AND ASSESSED ALSO. IT WAS OBSERVED THAT THE REVENUE HAS FILED APPEAL AND IT WAS NOTED THAT THE TOTAL TAX EFFECT IS BELOW 10 LAKHS AS PER CIRCULARS OF THE BOARD. THEREFORE, THI S APPEAL IS NOT MAINTAINABLE BY VIRTUE OF CIRCULAR OF CBDT NO. 21 O F 2015 DATED 10.12.2015, REVISING THE MONETARY LIMIT TO RS.10,00 ,000/- FOR NOT FILING APPEALS BEFORE THE TRIBUNAL. DATE OF HEARING 8 .0 2 .201 8 DATE OF PRONOUNCEMENT 8 .0 2 .201 8 ITA NO. 779/DEL./2015 2 3. AFTER CONSIDERING THE APPEALS FILED BY THE REVEN UE AND THE MATERIAL ON RECORD, WE FIND THAT THE ABOVE CIRCULAR OF CBDT ON PECUNIARY LIMIT HAS NOW STATUTORY FORCE WITHIN THE PR OVISIONS OF SECTION 268A OF THE IT ACT. THESE INSTRUCTIONS ARE OPERATIVE RETROSPECTIVELY TO THE PENDING APPEALS ALSO. IT GOE S WITHOUT SAYING THAT THE BOARDS INSTRUCTIONS OR DIRECTIONS ISSUED TO THE INCOME-TAX AUTHORITIES ARE BINDING UPON THEM. GOING BY THE PRE SCRIPTION 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. 8. IN THE RESULT, THE APPEAL OF THE REVENUE STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 08.02.2018. SD/- SD/- (H.S.SIDHU) (L.P. SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 08.02.2018 *BINITA* 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 ITA NO. 779/DEL./2015 3 DATE 1. DRAFT DICTATED / (DNS) 0 8 .0 2 .1 8 PS 2. DRAFT PLACED BEFORE AUTHOR 08.0 2 .1 8 PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS PS/PS 6. KEPT FOR PRONOUNCEMENT ON PS 7. FILE SENT TO THE BENCH CLERK 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.