Income Tax Appellate Tribunal - Delhi
Ito, New Delhi vs Sh. Jagjit Singh, New Delhi on 12 September, 2017
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCHES : SMC : NEW DELHI
BEFORE SHRI R.S. SYAL, VICE PRESIDENT
ITA No.3183/Del/2017
Assessment Year : 2010-11
ITO, Vs. Jagjit Singh,
Ward-64(2), H.No.306,
Civic Centre, Siras Pur,
New Delhi. New Delhi.
PAN : ABFPS4279K
(Respondent)
(Appellant)
Assessee By : Shri Parvesh Kumar, Advocate
Department By : Shri Anchal Khandelwal, Sr. DR
Date of Hearing : 12.09.2017
Date of Pronouncement : 12.09.2017
ORDER
This appeal filed by the Revenue is directed against the order passed by the CIT(A) on 28.02.2017 in relation to the assessment year 2010-11.
ITA No.3183/Del/2017
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. I have heard the parties and perused the relevant material on record. Going by the prescription of the aforenoted Circular, I am of the view that the Revenue should have either not filed the instant appeal before the Tribunal or withdrawn the same as the tax effect in this appeal is admittedly less than the prescribed limit for not filing the appeals.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 the Instruction is 2 ITA No.3183/Del/2017 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 I 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 12.09.2017.
Sd/-
[R.S. SYAL] VICE PRESIDENT Dated, 12th September, 2017.
dk Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT (A)
5. DR, ITAT AR, ITAT, NEW DELHI.3