ITO, Meerut v. M/s. Pradeep Kumar (HUF), Meerut

ITA 3863/DEL/2015 | 2006-2007
Pronouncement Date: 06-10-2016 | Result: Dismissed

Appeal Details

RSA Number 386320114 RSA 2015
Assessee PAN AAHHP8568B
Bench Delhi
Appeal Number ITA 3863/DEL/2015
Duration Of Justice 1 year(s) 3 month(s) 24 day(s)
Appellant ITO, Meerut
Respondent M/s. Pradeep Kumar (HUF), Meerut
Appeal Type Income Tax Appeal
Pronouncement Date 06-10-2016
Appeal Filed By Department
Order Result Dismissed
Bench Allotted F
Tribunal Order Date 06-10-2016
Date Of Final Hearing 03-10-2016
Next Hearing Date 03-10-2016
Assessment Year 2006-2007
Appeal Filed On 12-06-2015
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH F NEW DELHI BEFORE SH. N. K. SAINI A M AND SMT. BEENA PILLAI JM ITA NO. 3863 /DEL/201 5 : ASSTT. YEAR : 2006 - 07 INCOME TAX OFFICER WARD - 2(1) MEERUT VS M/S PRADEEP KUMAR (HUF) B - 163 SAKET MEERUT (APPELLANT) (RESPONDENT) PAN NO. A AHHP8568B ASSESSEE BY : SH. V. MOHAN ADV. REVENUE BY : SH. F. R. MEENA SR. DR DATE OF HEARING : 03.10 .201 6 DATE OF PRONOUNCEM ENT : 06 .10 .201 6 ORDER PER N. K. SAINI AM: THIS IS AN APPEAL BY THE DEPARTMENT AGAINST THE ORDER DATED 31.03.2015 OF LD. CIT(A) MEERUT . 2. DURING THE COURSE OF HEARING THE LEARNED COUNSEL FOR THE ASSESSEE AT THE VERY OUTSET STAT ED THAT THE TAX EFFECT IN THIS APPEAL IS LESS THAN RS.10 00 000/ - THEREFORE THE DEPARTMENT OUGHT NOT TO HAVE FILED THIS APPEAL IN VIEW OF THE CIRCULAR ISSUED BY THE CBDT AND THE PROVISIONS CONTAINED IN SECTION 268A OF THE INCOME TAX ACT 1961 (HEREINAFTE R TO BE REFERRED AS THE ACT). IT A NO. 3863 /DEL /201 5 PRADEEP KUMAR (HUF) 2 3. ON THE OTHER HAND THE LD. D.R. ALTHOUGH SUPPORTED THE ORDER OF THE ASSESSING OFFICER BUT COULD NOT CONTROVERT THIS FACT THAT TAX EFFECT IN THIS APPEAL IS LESS THAN RS.10 00 000/ - . 4. AFTER CONSIDERING THE SUBMISSIONS O F BOTH THE PARTIES AND THE MATERIAL AVAILABLE ON RECORD IT IS NOTICED THAT SECTION 268A HAS BEEN INSERTED BY THE FINANCE ACT 2008 WITH RETROSPECTIVE EFFECT FROM 01/04/99. THE SAID SECTION 268 OF THE ACT PROVIDES THAT THE BOARD MAY ISSUE INSTRUCTION OR DI RECTIONS TO THE OTHER INCOME - TAX AUTHORITIES FIXING MONETARY LIMITS FOR NOT FILING THE APPEALS BEFORE THE APPELLATE TRIBUNAL OR THE COURTS SAID INSTRUCTIONS/DIRECTIONS ARE BINDING ON THE INCOME TAX AUTHORITIES. 5. IT IS NOTICED THAT THE CBDT HAS ISSUED C IRCULAR NO.21 OF 2015 DATED 10.12.2015 VIDE WHICH IT HAS REVISED THE MONETARY LIMIT TO RS.10 00 000/ - FOR NOT FILING THE APPEAL BEFORE THE TRIBUNAL. THE RELEVANT PORTION OF THE SAID CIRCULAR READS AS UNDER: .. ... 3. HENCEFORTH APPEALS / SLPS SHALL NOT BE FILED IN CASES WHERE THE TAX EFFECT DOES NOT EXCEED THE MONETARY LIMITS GIVEN HEREUNDER: IT A NO. 3863 /DEL /201 5 PRADEEP KUMAR (HUF) 3 S. NO APPEALS IN INCOME - TAX MATTER MONETARY LIMIT (IN RS) 1 BEFORE APPELLATE TRIBUNAL 10 00 000/ - 2 BEFORE HIGH COURT 20 00 000/ - 3 BEFORE SUPR EME COURT 25 00 000/ - IT IS CLARIFIED THAT AN APPEAL SHOULD NOT BE FILED MERELY BECAUSE THE TAX EFFECT IN A CASE EXCEEDS THE MONETARY LIMITS PRESCRIBED ABOVE. FILING OF APPEAL IN SUCH CASES IS TO BE DECIDED ON MERITS OF THE CASE. 9. THE MONETARY LIMITS SPECIFIED IN PARA 3 ABOVE SHALL NOT APPLY TO WRIT MATTERS AND DIRECT TAX MATTERS OTHER THAN INCOME TAX. FILING OF APPEALS IN OTHER DIRECT TAX MATTERS SHALL CONTINUE TO BE GOVERNED BY RELEVANT PROVISIONS OF STATUTE & RULES. FURTHER F ILING OF APPEAL IN CASES OF INCOME TAX WHERE THE TAX EFFECT IS NOT QUANTIFIABLE OR NOT INVOLVED SUCH AS THE CASE OF REGISTRATION OF TRUSTS OR INSTITUTIONS UNDER SECTION 12A OF THE IT ACT 1961 SHALL NOT BE GOVERNED BY THE LIMITS SPECIFIED IN PARA 3 ABOV E AND DECISION TO FILE APPEAL IN SUCH CASES MAY BE TAKEN ON MERITS OF A PARTICULAR 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. APPEALS BEFORE THE SUPREME COURT WILL BE GOVERNED BY THE INSTRUCTIONS ON THIS SUBJECT OPERATIVE AT THE TIME WHEN SUCH APPEAL WAS FILED. 6. FROM CLAUSE 10 OF THE ABOVE SAID CIRCULAR IT IS CLEAR T HAT THESE INSTRUCTIONS ARE APPLICABLE TO THE PENDING APPEALS ALSO IT A NO. 3863 /DEL /201 5 PRADEEP KUMAR (HUF) 4 AND AS PER CLAUSE 3 THERE IS CLEAR CUT INSTRUCTION TO THE DEPARTMENT TO WITHDRAW OR NOT TO PRESS THE APPEALS FILED BEFORE THE ITAT WHEREIN TAX EFFECT IS LESS THAN RS.10 00 000/ - . THESE INST RUCTIONS ARE OPERATIVE RETROSPECTIVELY TO THE PENDING APPEALS. 7. KEEPING IN VIEW THE CBDT CIRCULAR NO.21 OF 2015 DATED 10.12.2015 AND ALSO THE PROVISIONS OF SECTION 268A OF INCOME TAX ACT 1961 WE ARE OF THE VIEW THAT THE REVENUE SHOULD NOT HAVE FILED T HE INSTANT APPEAL BEFORE THE TRIBUNAL. 8. IN VIEW OF THE ABOVE WITHOUT GOING INTO MERITS OF THE CASE THE APPEAL FILED BY THE DEPARTMENT IS DISMISSED. 9 . IN THE RESULT THE APPEAL OF THE DEPARTMENT IS DISMISSED. ( ORDER PRON OUNCED IN THE COURT ON 06 /10 /2016) SD/ - SD/ - ( BEENA PILLAI ) (N. K. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER DAT ED: 06 /10 /20 16 *SUBODH* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR