Income Tax Appellate Tribunal - Delhi
Ajit Singh, New Delhi vs Department Of Income Tax on 6 January, 2016
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : A : NEW DELHI BEFORE SHRI R.S. SYAL, AM & MS SUCHITRA KAMBLE, JM ITA No.213/Del/2014 Assessment Year : 2004-05 ACIT, Central Circle-14, New Delhi. Vs. Ajit Singh, 15, Harcharan Singh Bagh, Vasant Kunj, New Delhi. PAN: AABPS4428B Assessee By : Shri Ambareesha Agarwal, CA Deptt. By : Shri Ravi Jain, CIT, DR Date of Hearing : 05.01.2016 Date of Pronouncement : 06.01.2016 ORDER PER R.S. SYAL, AM:
This appeal by the Revenue arise out of the order passed by the CIT(A) on 04.10.2013 in relation to the assessment year 2004-05.
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. From para 10 of the above Circular it is palpable that 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/-. 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Circular, we are of the view that the Revenue should have either not filed the instant appeal before the Tribunal or withdrawn the same as the tax effect in this appeal is admittedly less than the prescribed limit for not filing the appeals. Ex conseqeunti we dismiss the instant appeal without going into merits of the case.
4. In the result, the appeal stands dismissed.
Order pronounced in the open Court on 06.01.2016.
Sd/- Sd/-
[SUCHITRA KAMBLE]
[R.S. SYAL]
JUDICIAL MEMBER
ACCOUNTANT MEMBER
Dated, 06th January, 2016.
dk
Copy forwarded to:
Appellant
Respondent
CIT
CIT (A)
DR, ITAT
AR, ITAT, NEW DELHI.
ITA No.213/Del/2014
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