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Income Tax Appellate Tribunal - Delhi

Acit, New Delhi vs Shri Pawan Kumar Gupta, New Delhi on 6 January, 2017

            IN THE INCOME TAX APPELLATE TRIBUNAL
                   DELHI BENCH: 'F' NEW DELHI

           BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER
                             AND
             SH. O.P. KANT, ACCOUNTANT MEMBER

                        ITA No. 4085/Del/2013
                      Assessment Year: 2009-10

ACIT, Circle-47(1), New Delhi    Vs. Pawan Kumar Gupta, 15, Preet
                                     Vihar, New Delhi

PAN : ADRPG0039R
        (Appellant)                             (Respondent)

             Appellant by       Sh. F.R. Meena, Sr.DR
             Respondent by      None

                        Date of hearing                 05.01.2017
                        Date of pronouncement           06.01.2017

                                ORDER

PER O.P. KANT, A.M.:

Th is appeal by the R ev enue is directed against the order of learned Commissioner of Incom e Tax(Appeals)-XXX, Ne w Delhi, dated 23.04.2013 in re lation to assessment year 2009-

10.

2. We have heard both the parties and perused the relev ant material on record. It is noticed that the C BDT has issued Circular No. 21 of 2015 dated 10.12.2015 with retrospective effect, rev ising the monetary lim it to Rs.10,00,000/- for not filing appeals before the Tribunal. Learned Sr. DR could not controvert the fact that tax effect inv olv ed in the appeal is less than Rs.10,00,000/-.

AY: 2009-10

3. From para 10 of the above C ircular, it is palpable that the Instruction is applicable to the pending appeals also with retrospectiv e effect and there is a clear-cut direction to the Department to withdraw or not press such appeals filed before the ITAT, where in tax effect is less than Rs.10,00,000/-. Going by the prescription of the afore-noted Circular, we are of the v iew that the Revenue should have either not filed the instant appeal before the Tribunal or withdrawn the same as the tax effect in this appeal is adm ittedly less than the prescribed lim it i.e. R s. 10,00,000/- for not filing the appeal. Accordingly, we dismiss the instant appeal with out going into m erits of the case. Howev er, the Departm ent is at liberty to file the Miscellaneous Application, if the tax effect is found to be m ore than the prescribed lim ited of Rs. 10 lacs or otherwise.

4. In the result, the appeal of the Revenue stands dismissed.

The decision is pronounced in the open court on 6th January, 2017.

        Sd/-                                             Sd/-

  (H.S. SIDHU)                                   (O.P. KANT)
JUDICIAL MEMBER                             ACCOUNTANT MEMBER
Dated: 6th January, 2017.
RK/-
Copy forwarded to:
1.     Appellant
2.     Respondent
3.     CIT
4.     CIT(A)
5.     DR
                                                    Asst. Registrar, ITAT, New Delhi