Income Tax Appellate Tribunal - Chandigarh
Sh. Girdhari Lal, Ambala vs Department Of Income Tax on 16 December, 2015
IN THE INCOME TAX APPELLATE TRIBUNAL
DIVISION BENCH,CHANDIGARH
BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER
AND Ms.RANO JAIN, ACCOUNTANT MEMBER
ITA No. 696/CHD/2015
Assessment Year: 2011-12
The ITO, Vs Shri Girdhari Lal
Ward - 1, S/o Shibbu Ram,
Ambala. # 335, Ward-11,
Naraingarh,
Distt. Ambala.
PAN: AFOPL6065R
&
CO 22/CHD/2015
In ITA No. 696/CHD/2015
Assessment Year: 2011-12
Shri Girdhari Lal Vs The ITO,
S/o Shibbu Ram, Ward - 1,
# 335, Ward-11, Ambala.
Naraingarh,
Distt. Ambala.
PAN: AFOPL6065R
(Appellant) (Respondent)
Department by : Shri Sushil Kumar
Assessee by : None
Date of Hearing : 14.12.2015
Date of Pronouncement : 16.12.2015
O R D E R
PER BHAVNESH SAINI,JM The departmental appeal as well as Cross Objection by assessee are directed against the order of 2 ld. CIT(Appeals) Panchkula dated 26.05.2015 for assessment year 2011-12.
2. We have heard ld. DR. None appeared on behalf of the assessee. Shri Sudhir Sehgal, Advocate forwarded a submission in writing which is taken into consideration in which the assessee seeks permission to withdraw the Cross Objection. The Cross Objection of the assessee is therefore, dismissed as withdrawn.
3. In departmental appeal, revenue challenged the order of the ld. CIT(Appeals) in deleting the addition of Rs. 15 lacs on account of unexplained receipts of biana from Shri Mohd. Hassan.
4. According to Circular No. 21/2015 dated 10.12.2015, the CBDT in supercession of earlier instructions has directed that department's appeals before ITAT shall not be filed in cases where the tax effect does not exceed the monetary limit of Rs. 10 lacs. The tax will not include any interest thereon. It is further clarified that if in the case of an assessee, disputed issues arise in more than one assessment year, appeal can be filed in respect of such assessment year or years in which the tax effect in respect of disputed issues exceeds the monetary limit so specified. This instruction will apply retrospectively to pending appeals and appeals to be filed henceforth before the Tribunal. 3 The pending appeals below the specified tax limit may be withdrawn/not pressed.
5. Admittedly, in the departmental appeal, the tax effect is less than Rs. 10 lacs, therefore, departmental appeal is not maintainable. The ld. CIT(Appeals) decided the issue in departmental appeal on facts and the case of the revenue would not fall in the exceptions provided in the above circular.
6. In view of the above, the departmental appeal is not maintainable and is accordingly, dismissed as filed against the instructions of the Board.
7. In the result, departmental appeal is dismissed and Cross Objection of the assessee is dismissed as withdrawn.
Order pronounced in the Open Court.
Sd/- Sd/- ( RANO JAIN) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 16th December, 2015. 'Poonam' Copy to:
The Appellant, The Respondent, The CIT(A), The CIT,DR Assistant Registrar, ITAT/CHD