Income Tax Appellate Tribunal - Delhi
Philip Morris Services India Sa, New ... vs Department Of Income Tax on 16 February, 2016
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCHES : I-1 : NEW DELHI
BEFORE SHRI R.S. SYAL, AM & SHRI KULDIP SINGH, JM
ITA No.1900/Del/2012
Assessment Year : 2005-06
ADIT, Vs. Philip Morris Services India SA,
Circle-2(1), 13th Floor, Gopal Das Bhawan,
International Taxation, 28, Barakhamba Road,
New Delhi. New Delhi.
PAN: AACCP2770K
Assessee By : Shri Neeraj Jain, Advocate
Deptt. By : Shri Rahul Garg, Sr. DR
Date of Hearing : 16.02.2016
Date of Pronouncement : 16.02.2016
ORDER
PER R.S. SYAL, AM:
This appeal by the Revenue arises out of the order passed by the CIT(A) on 26.12.2011 in relation to the assessment year 2005-06.
ITA No.1900/Del/2012
2. During the course of hearing, the ld. AR submitted that pursuant to the mandate of section 268A, 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. He further submitted that as the tax effect involved in the instant appeal is less than Rs.10,00,000/-, the extant appeal is not maintainable. The ld. D.R., although supported the order of the Assessing Officer, but could not controvert the fact that tax effect involved in this appeal is less than Rs.10,00,000/-.
3. We have heard the parties and perused the relevant material on record. Going by the prescription of the aforenoted Circular, we are of the view that the Revenue should have either not filed the instant appeal before the Tribunal or withdrawn the same as the tax effect in this appeal is admittedly less than the prescribed limit for not filing the appeals. From para 10 of the above Circular it is palpable that 2 ITA No.1900/Del/2012 the Instruction is applicable to the pending appeals also with retrospective 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/-. Ex conseqeunti we dismiss the instant appeal without going into merits of the case.
4. In the result, the appeal of the Revenue stands dismissed.
Order Pronounced in the open Court on 16.02.2016.
Sd/- Sd/-
[KULDIP SINGH] [R.S. SYAL]
JUDICIAL MEMBER ACCOUNTANT MEMBER
Dated, 16th February, 2016.
dk
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT (A)
5. DR, ITAT
AR, ITAT, NEW DELHI.
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