DCIT, New Delhi V. Smt. Asha Aggarwal, New Delhi

ITA 944/DEL/2015

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 7142 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 5 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-07-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC 3
• Next Hearing Date: 14-07-2016
• Assessment Year: 2011-2012
• Appeal Filed On: 16-02-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Additional evidence; Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC-3, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER ITA NO. 944 /DEL/201 5 A.Y. : 201 1 - 1 2 DCIT, CENTRAL CIRCLE-20, 3 RD FLOOR, ROOM NO. 360, E-2, ARA CENTRE, JHANDEWALAN, NEW DELHI 110 055 VS. SMT. ASHA AGGARWAL, B-312, SARASWATI VIHAR, NEW DELHI (PAN: AATPA0581F) (APPELLANT) (RESPONDENT) DEPARTMENT BY : NONE ASSESSEE BY : SH. SANDEEP JAIN, CA DATE OF HEARING : 14-07-2016 DATE OF ORDER : 18-07-2016 ORDER PER H.S. SIDHU, JM THIS APPEAL BY THE DEPARTMENT IS DIRECTED AGAINST T HE ORDER DATED 14.11.2014 OF LD. CIT(A)-XXXII, NEW DELHI PER TAINING TO ASSESSMENT YEAR 2011-12 ON THE FOLLOWING GROUNDS:- 1. THE LD. CIT(A) ERRED IN LAW AND ON FACTS IN DELETIN G THE ADDITION OF RS. 28,00,000/- ON ACCOUNT OF UNEXPLAIN ED RECEIPTS IN THE BANK ACCOUNT WITHOUT EXAMINING AND ADJUDICAT ING UPON MERITS OF THE CASE. 2. THE LD. CIT(A) ERRED IN LAW AND ON FACTS IN NOT ENH ANCING THE INCOME OF THE ASSESSEE TO THE EXTENT OF RS. 11,93,6 00/- ON ACCOUNT OF UNEXPLAINED SOURCES OF PAYMENT WITHOUT E XAMINING AND ADJUDICATING UPON MERITS OF THE CASE. ITA NO. 944/DEL/2015 2 3. THE LD. CIT(A) ERRED IN LAW AND ON FACTS IN ADMITTI NG THE ADDITIONAL EVIDENCES UNDER RULE 46A THOUGH THE SAME WERE OBJECTED BY THE AO. 4. (A) THE ORDER OF THE LD. CIT(A) IS ERRONEOUS AND N OT TENABLE IN LAW AND ON FACTS. (B) THE APPELLANT CRAVES LEAVE TO ADD, ALTER OR AME ND ANY / ALL OF THE GROUNDS OF APPEAL BEFORE OR DURING THE COUR SE OF THE HEARING OF THE APPEAL. 2. IN THIS CASE, NOTICE OF HEARING TO THE REVENUE , IN SPITE OF THE SAME, NONE APPEARED FROM THE DEPARTMENT SIDE TO PR OSECUTE THE MATTER IN DISPUTE, NOR FILED ANY APPLICATION FOR A DJOURNMENT. KEEPING IN VIEW THE FACTS AND CIRCUMSTANCES OF THE PRESENT CASE AND THE ISSUE INVOLVED IN THE PRESENT APPEAL, I AM OF THE VIEW TH AT NO USEFUL PURPOSE WOULD BE SERVED TO ISSUE NOTICE AGAIN AND AGAIN TO THE REVENUE, THEREFORE, I AM DECIDING THE PRESENT APPEAL EXPART E QUA REVENUE AFTER HEARING THE LD. AUTHORISED REPRESENTATIVE OF THE A SSESSEE AND PERUSING THE RECORDS. 3. FROM THE ABOVE, I FIND THAT THE TAX EFFECT IN T HE REVENUES APPEAL IS LESS THAN RS.10,00,000/-, THEREFORE, THE DEPARTM ENTS APPEAL IS NOT MAINTAINABLE, IN VIEW OF THE CIRCULAR NO. 21/2015 DATED 10 TH DECEMBER, 2015 ISSUED VIDE F.NO. 279/MISC. 142/2007 -ITJ (PT.) BY THE CBDT. FOR THE SAKE OF CONVENIENCE, THE RELEVANT PA RA NOS. 3 & 10 OF THE AFORESAID CBDTS CIRCULAR ARE REPRODUCED AS UND ER:- 3. HENCEFORTH, APPEALS/ SLPS SHALL NOT BE FILED IN CASES 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/- IT IS CLARIFIED THAT AN APPEAL SHOULD NOT BE FILED MERELY BECAUSE THE TAX EFFECT IN A CASE EXCEEDS THE MONETA RY ITA NO. 944/DEL/2015 3 LIMITS PRESCRIBED ABOVE. FILING OF APPEAL IN SUCH C ASES IS TO BE DECIDED ON MERITS OF THE CASE. 10. THIS INSTRUCTION WILL APPLY RETROSPECTIVELY TO PENDING APPEALS AND APPEALS TO BE FILED HENCEFORTH IN HIGH COURTS/ TRIBUNALS. PENDING APPEALS BELOW THE SPECIFIED TAX LIMITS IN PARA 3 ABOVE MAY BE WITHDRAWN/ NOT PRESSED. APPE ALS BEFORE THE SUPREME COURT WILL BE GOVERNED BY THE INSTRUCTIONS ON THIS SUBJECT, OPERATIVE AT THE TIME WHEN SUCH APPEAL WAS FILED. 4. IT IS NOT IN DISPUTE THAT THE BOARDS INSTRUCTIO N OR DIRECTIONS ISSUED TO THE INCOME-TAX AUTHORITIES ARE BINDING ON THOSE AUTHORITIES, THEREFORE, THE DEPARTMENT SHOULD HAVE WITHDRAWN/ NO T PRESSED THE PRESENT APPEAL, IN VIEW OF THE AFORESAID INSTRUCTI ONS SINCE THE TAX EFFECT IN THE INSTANT APPEAL IS LESS THAN THE AMOUN T OF RS. 10 LACS, PRESCRIBED IN THE ABOVE SAID CBDTS INSTRUCTIONS. 5. KEEPING IN VIEW THE CBDT INSTRUCTION NO. 21/2015 DATED 10 TH DECEMBER, 2015, I AM OF THE VIEW THAT THE REVENUE S HOULD HAVE WITHDRAWN/ NOT PRESSED THE INSTANT APPEAL BEFORE TH E TRIBUNAL. I AM ALSO OF THE VIEW THAT THE SAID INSTRUCTIONS ARE APP LICABLE FOR THE PENDING APPEALS AND APPEALS TO BE FILED HENCEFORTH IN TRIBUNAL. ACCORDINGLY, THE REVENUES APPEAL IS DISMISSED. 6. IN THE RESULT, APPEAL FILED BY THE REVENUE STAN DS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 18/07/2016. SD/- [H.S. SIDHU] JUDICIAL MEMBER DATE: 18/7/2016 SRBHATNAGAR COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4.CIT (A) 5.DR , ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR, ITAT, DELHI BENCHES ITA NO. 944/DEL/2015 4