ACIT, New Delhi V. Sh. K.G. John, New Delhi

ITSSA 24/DEL/2013

• Counselvise Citation: [2016] 122 COUNSELVISE.COM (IT) 1700 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 6 month(s) 3 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 09-03-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 09-03-2016
• Assessment Year: misc
• Appeal Filed On: 06-09-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHRAVAN GOTRUE
• Assessee Lawyers: P K KAMAL; MADHU AGARWAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH D NEW DELHI BEFORE : SHRI S.K. YADAV , JUDICIAL MEMBER & SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA NO. 24 /DEL./201 3 BLOCK PERIOD : 01.04.1996 TO 07.05.2002 A.C.I.T., CIRCLE 26(1), VS. K.G. JOHN, A 3/11, 2 ND FLOOR, NEW DELHI. JANAKPURI, NEW DELHI. [PAN: AAAPJ 1997M] (APPELLANT) (RESPONDENT) APPELLANT BY : SH. SHRAVAN GOTRUE, SR.DR RESPONDENT BY : SH. MADHU AGARWAL & SH. P.K. KAMAL, ADVOCATES DATE OF HEARING : 09.03.2016 DATE OF PRONOUNCEMENT : 09 .03.2016 ORDER PER L.P. SAHU, ACCOUNTANT MEMBER: IT IS APPARENT FROM RECORD THAT THE PRESENT APPEAL HAS BEEN PREFERRED BY THE REVENUE AGAINST THE ACTION OF THE LD. CIT(A) - XVII, NEW DELHI ORDER DATED 28.06.2013 WHEREBY HE HAS DELETED THE ADDITION OF RS.9 LACS MADE BY THE AO AS UNDISCLOSED INCOME OF THE ASSESSEE U/S. 158BC OF THE IT ACT. UNDISPUTEDLY, THE PRESENT APPEAL HAS BEEN PREFERRED BY THE REVENUE IN VIOLATION OF CBDT CIRCULAR NO. 21/2015 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 ITA NO. 24 /DEL./201 3 2 NOW STATUTORY FORCE WITHIN THE PROVISIONS O F SECTION 268A OF THE IT ACT, HENCE, THE PRESENT APPEAL IS NOT MAINTAINABLE. THE LD. DR MR. SHRAVAN GOTRU 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 V IEW OF THE ABOVE DISCUSSION, THE PRESENT APPEAL PREFERRED BY THE REVENUE IN VIOLATION OF CBDT CIRCULAR 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 MERI TS OF THE APPEAL, BUT DUE TO ABOVE REASON, IT WILL HAVE NO ANY JUDICIAL PRECEDENCE. 3. IN THE RESULT, THE APPEAL IS DISMISSED AS NOT MAINTAINABLE. ORDER PRONOUNCED IN THE OPEN COURT ON 09.03.2016 . SD/ - SD/ - ( S.K. YADAV ) (L.P. SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 09.03.2016 *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