DCIT, New Delhi v. M/s. Datavision Systems (P) Ltd., New Delhi

ITA 5361/DEL/2013 | 2010-2011
Pronouncement Date: 24-10-2016 | Result: Dismissed

Appeal Details

RSA Number 536120114 RSA 2013
Assessee PAN AAACD3381N
Bench Delhi
Appeal Number ITA 5361/DEL/2013
Duration Of Justice 3 year(s) 23 day(s)
Appellant DCIT, New Delhi
Respondent M/s. Datavision Systems (P) Ltd., New Delhi
Appeal Type Income Tax Appeal
Pronouncement Date 24-10-2016
Appeal Filed By Department
Order Result Dismissed
Bench Allotted B
Tribunal Order Date 24-10-2016
Date Of Final Hearing 28-09-2016
Next Hearing Date 28-09-2016
Assessment Year 2010-2011
Appeal Filed On 01-10-2013
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: B NEW DELHI BEFORE SMT DIVA SINGH JUDICIAL MEMBER AND SH.PRADIP KUMAR KEDIA ACCOUNTANT MEMBER I.T.A .NO.-536 1/DEL/2013 (ASSESSMENT YEAR- 2010-11) DCIT CIRCLE-10(1) NEW DELHI. (APPELLANT) VS DATAVISION SYSTEMS P.LTD. 203 PRAGATI HOUSE 47-48 NEHRU PLACE NEW DELHI-110019. PAN-AAACD3381N (RESPONDENT) APPELLANT BY SH.ANIL KUMAR SHARMA RESPONDENT BY SH.AJAY BAHETI CA ORDER THE PRESENT APPEAL HAS BEEN FILED BY THE REVENUE AS SAILING THE CORRECTNESS OF THE ORDER DATED 09.07.2013 OF CIT(A)-XIII DELHI PERTAINING TO 2010-11 ASSESSMENT YEAR. 2. IT WAS A COMMON STAND OF THE PARTIES BEFORE THE BENCH THAT THE TAX EFFECT IN THE PRESENT APPEAL IS WELL BELOW RS.10 LAKH. WE HA VE CONSIDERED THE MATERIAL AVAILABLE ON RECORD. WE FIND THAT THE APPEAL HAS BE EN PREFERRED BY THE REVENUE IN VIOLATION OF CIRCULAR NO.21/2015 DATED 10TH DECEMBE R 2015 OF CBDT. BY THE AFORESAID CIRCULAR THE PECUNIARY LIMIT FOR FILING T HE APPEAL BEFORE THE ITAT HAS BEEN PRESCRIBED BEYOND RS.10 LAKH. PARA 3 OF THE AFORES AID CIRCULAR HAS BEEN MADE APPLICABLE VIDE PARA 10 RETROSPECTIVELY. CONSIDERI NG THE SETTLED LEGAL PRECEDENT THAT THE BOARDS INSTRUCTIONS OR DIRECTIONS ISSUED TO THE INCOME TAX AUTHORITIES U/S 268A OF THE INCOME TAX ACT 1961 ARE BINDING ON THE AUTHORITIES WE HOLD THAT THE APPEAL IS NON-MAINTAINABLE. DATE OF HEARING 28.09.2016 DATE OF PRONOUNCEMENT 24.10.2016 I.T.A .NO.-5361/DEL/2013 PAGE 2 OF 2 3. IN VIEW OF THE ABOVE DISCUSSION THE PRESENT APP EAL PREFERRED BY THE REVENUE IN VIOLATION OF CBDT CIRCULAR NO.21/2015 (CITED SUP RA) IS NOT MAINTAINABLE AND HENCE THE SAME IS DISMISSED AS SUCH MAKING IT CLEA R THAT SINCE THE PRESENT APPEAL HAS NOT BEEN DISPOSED OF ON MERITS BUT DUE TO THE ABOVE REASON THIS ORDER WILL NOT HAVE ANY JUDICIAL PRECEDENCE. ACCORDINGLY THE APPEAL OF THE REVENUE IS DISMISSED AS NON-MAINTAINABLE. 4. IN THE RESULT THE APPEAL OF THE REVENUE IS DISM ISSED. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 24 TH OCTOBER 2016. SD/- SD/- (PRADIP KUMAR KEDIA) (DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSI STANT REGISTRAR ITAT NEW DELHI