ITO, New Delhi V. Mr. Anand Singh Mann, Delhi

ITA 849/DEL/2012

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 86496 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 10 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-01-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 07-01-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 21-02-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PARWINDER KAUR
• Keywords: Tax effect

Judgement Text

IN TH E INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : H : NEW DELHI BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K. , JUDICIAL MEMBER IT A NO . 849 / DEL / 201 2 ASSESSMENT YEAR 200 8 - 0 9 INCOME - TAX OFFICER, VS. MR. ANAND SINGH MANN , WARD - 2 1 ( 2 ), 462, VILLAGE PRAHLADPUR, ROOM NO.D - 3, VIKAS BHAWAN DELHI - 110042 NEW DELHI - 110002 . ( PAN AJNP 8241 M) (APPELLANT ) (RESPONDENT) APPELLANT BY : SMT. PARWINDER KAUR, SR. D.R. RESPONDENT BY: NONE ORDER PER SHRI GEORG E GEORGE K , J M : 1. THE REVENUE HAS ASSAILED THE ORDER OF THE CIT(A) DATED 0 1 . 12.2011 FOR DELETING THE ADDITION MADE BY THE AO AMOUNTING TO RS.1 2 ,5 5 , 000/ - . THE RELEVANT ASSESSMENT YEAR IS 200 8 - 0 9 . 2. WHEN THE MATTER WAS TAKEN UP FOR HEARING, NONE WAS PRE SENT ON BEHALF OF THE ASSESSEE - RESPONDENT . IT WAS NOTICED THAT THE TAX EFFECT WAS BELOW THE PRESCRIBED MONETARY LIMIT OF RS.4 LAKHS . INSTRUCTION NO.5/14 DATED 10.07.2014 MANDATES THAT THE TAX EFFECT SHOULD BE ABOVE 4 LAKHS IN A PARTICULAR CASE, WHEN REVENU E FILES AN APPEAL TO THE ITAT, (UNLESS THE CASE COME WITHIN THE AMBIT OF EXCEPTION IT A NO. 849 /DEL /201 2 2 CIRCUMSTANCE/SITUATION MENTIONED IN THE CIRCULAR). THE RECENT ORDER OF THE DELHI BENCH OF THE TRIBUNAL IN THE CASE OF DCIT VS. SHRI CHETAN PRAKASH MITTAL ( ITA NO.3323/DEL/20 10 DATED 13.11.2014) HAD HELD THAT INSTRUCTION NO.5/14 IS APPLICABLE TO PENDING CASES. THE RELEVANT FINDING OF THE TRIBUNAL READS AS FOLLOWS: ( PARA 5 ) WE HAVE HEARD RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. THE TRIBUNAL IN THE CASE OF DEPUT Y COMMR. OF INCOME TAX VS. SUSHILA SARAOGI (SUPRA) AFTER CONSIDERING THE PRECEDENTS ON THE SUBJECT HELD INSTRUCTION NO.5/14 ISSUED BY THE CBDT ON 10.07.2014 IS APPLICABLE TO THE PENDING APPEALS. THE TRIBUNAL FOLLOWED THE DICTUM LAID DOWN THE JUDGMENTS OF T HE VARIOUS HIGH COURTS INCLUDING THE TWO JUDGMENTS OF THE HON BLE JURISDICTIONAL HIGH COURT IN THE CASE OF CIT VS. M/S P.S. JAIN & CO. IN ITA NO.179/1991 DATED 2.8.2010 AND IN THE CASE OF COMMISSIONER OF INCOME TAX V S. DELHI RACE CLUB LTD. DATED 3.3.2011. IN VIEW OF THE ORDER OF THE TRIBUNAL IN THE CASE OF DEPUTY COMMISSIONER OF INCOME TAX VS. SUSHILA SARAOGI WHICH HAVE ELABORATELY CONSIDERED THE IDENTICAL ISSUE, WE HOLD THAT INSTRUCTION NO.5/2014 ISSUED BY THE CBDT ON 10.07.2014 IS APPLICABLE TO THE PENDIN G APPEALS. IN THE INSTANT CASE, THE TAX EFFECT BEING BELOW RS.4 LACS, WITHOUT GOING INTO THE ISSUE ON MERIT, WE DISMISS THE APPEAL OF THE REVENUE IN LIMINEE. IT IS TO BE MENTIONED THAT LD. DR WAS UNABLE TO POINT OUT ANY EXCEPTIONAL CIRCUMSTANCES/SITUATION (MENTIONED IN BOARD INSTRUCTION NO.5/2014) FOR FILING AN APPEAL DESPITE THE MONETARY LIMIT BEING BELOW THE PRESCRIBED LIMIT. 3. IN VIEW OF THE COORDINATE BENCH ORDER OF THE TRIBUNAL (SUPRA), WE HOLD THAT INSTRUCTION NO.5/ 20 14 ISSUED BY THE CBDT ON 10.0 7.2014 IS APPLICABLE TO THE PENDING APPEALS. IN THE INSTANT CASE, S INCE THE TAX EFFECT IS BELOW RS.4 LAKHS , WITHOUT GOING INTO THE ISSUE ON MERIT, WE DISMISS THE APPEAL OF THE REVENUE IN LIMINE. FURTHER IT IS TO BE MENTIONED THAT LD. DR WAS UNABLE TO POINT OUT ANY EXCEPTIONAL CIRCUMSTANCES/SITUATION (MENTIONED IN BOARD INSTRUCTION NO.5/14) FOR FILING AN APPEAL, DESPITE THE TAX EFFECT BEING BELOW THE PRESCRIBED LIMIT. IT A NO. 849 /DEL /201 2 3 4. IN THE RESULT, APPEAL OF THE REVENUE IS DISMISSED IN LIMINE. TH E DECISION WAS PRONOU NCED IN THE OPEN COURT ON 13 TH JANUARY , 201 5 . SD/ - SD/ - ( N.K. SAINI ) (GEORGE GEORGE K.) A CCOUNTANT MEMBER J UDICIAL MEMBER DATED: 13 TH JANUARY , 201 5 . AKS/ - COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASST . REGISTRAR, ITAT, NEW D ELHI