ITO, New Delhi v. Sandeep Kumar Mittal Prop., Delhi

ITA 5356/DEL/2012 | 2008-2009
Pronouncement Date: 30-09-2016 | Result: Dismissed

Appeal Details

RSA Number 535620114 RSA 2012
Assessee PAN AADPM6092R
Bench Delhi
Appeal Number ITA 5356/DEL/2012
Duration Of Justice 3 year(s) 11 month(s) 11 day(s)
Appellant ITO, New Delhi
Respondent Sandeep Kumar Mittal Prop., Delhi
Appeal Type Income Tax Appeal
Pronouncement Date 30-09-2016
Appeal Filed By Department
Order Result Dismissed
Bench Allotted G
Tribunal Order Date 30-09-2016
Date Of Final Hearing 27-09-2016
Next Hearing Date 27-09-2016
Assessment Year 2008-2009
Appeal Filed On 19-10-2012
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : G NEW DELHI BEFORE SH. H.S. SIDHU JUDICIAL M EMBER AND SH. O.P. KANT ACCOUNTANT MEMBER ITA NO. 5356 /DEL/ 2012 ASSESSMENT YEAR: 2008 - 09 INCOME TAX OFFICER WARD - 36(3) NEW DELHI VS. SH. SANDEEP KUMAR MITTAL PROP. M/S. BANKEY BIHARI PAPERS A - 2/106 MILAN VIHAR APARTMENTS 72 I.P. EXTENSION DELHI . PAN : AADPM6092R (APPELLANT) (RESPONDENT) APPELLANT BY SH. N.K. BANSAL SR.DR RESPONDENT BY SH. V.R. SACHDEVA CA DATE OF HEARING 27.09.2016 DATE OF PRONOUNCEMENT 30.09.2016 ORDER PER O.P. KANT A. M. : THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST THE ORDER OF LEARNED COMMISSIONER OF INCOME TAX(APPEALS) - XXVIII NEW DELHI DATED 10.07.2012 IN RELATION TO ASSESSMENT YEAR 2008 - 09 . 2. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE RELEVANT MATERIAL ON RECORD. IT IS NOTICED THAT THE CBDT HAS ISSUED CIRCULAR NO. 21 OF 2015 DATED 10.12.2015 WITH RETROSPECTIVE EFFECT REVISING THE MONETARY LIMIT TO RS.10 00 000/ - FOR NOT FILING APPEALS BEFORE THE TRIBUNAL. LEARNED SR. DR COULD NOT CONTROVERT THE FACT THAT TAX EFFECT INVOLVED IN THE APPEAL IS LESS THAN RS.10 00 000/ - . 3. FROM PARA 10 OF THE ABOVE CIRCULAR IT IS PALPABLE THAT THE INSTRUCTION IS APPLICABLE TO THE PENDING APPEALS ALSO WITH 2 ITA NO. 5356/DEL/2012 AY: 2008 - 09 RETROS PECTIVE EFFECT AND THERE IS A CLEAR - CUT DIRECTION TO THE DEPARTMENT TO WITHDRAW OR NOT PRESS SUCH APPEALS FILED BEFORE THE ITAT WHEREIN TAX EFFECT IS LESS THAN RS.10 00 000/ - . GOING BY THE PRESCRIPTION OF THE AFORE - NOTED CIRCULAR WE ARE OF THE VIEW THAT THE REVENUE SHOULD HAVE EITHER NOT FILED THE INSTANT APPEAL BEFORE THE TRIBUNAL OR WITHDRAWN THE SAME AS THE TAX EFFECT IN THIS APPEAL IS ADMITTEDLY LESS THAN THE PRESCRIBED LIMIT I.E. RS. 10 00 000/ - FOR NOT FILING THE APPEAL. ACCORDINGLY WE DISMISS THE INSTANT APPEAL W ITHOUT GOING INTO MERITS OF THE CASE. HOWEVER THE DEPARTMENT IS AT LIBERTY TO FILE THE MISCELLANEOUS APPLICATION IF THE TAX EFFECT IS FOUND TO BE MORE THAN THE PRESCRIBED LIMITED OF RS. 10 LACS OR OTHERWISE. 4. IN THE RESULT THE APPEAL OF THE REVENUE STANDS DISMISSED. THE DECISION IS PRONOUN CED IN THE OPEN COURT ON 3 0 T H SEPT. 2016 . S D / - S D / - ( H.S. SIDHU ) ( O.P. KANT ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 3 0 T H SEPTEMBER 2016 . RK / - COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASST. REGISTRAR ITAT NEW DELHI