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Income Tax Appellate Tribunal - Delhi

Arihant Publications (India) Pvt. ... vs Department Of Income Tax on 12 January, 2016

                           1                          ITA NO. 3608/DEL/2012


              IN THE INCOME TAX APPELLATE TRIBUNAL
               DELHI BENCH: 'A FRIDAY' NEW DELHI
      BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER
                                 AND
                 SMT SUCHITRA KAMBLE, JUDICIAL MEMBER
                       I.T.A .No.-3608/DEL/2012
                     (ASSESSMENT YEAR-2009-10)

      ITO                                 vs     Arihant Publications (India)
      Ward-1(1)                                  Pvt. Ltd.
      Aayakar Bhawan, Bhainsali Ground           24-26, Kalindi Colony
      Meerut                                     T.P. Naga
                                                 Meerut
      (APPELLANT)                                AAECA7236R
                                                 (RESPONDENT)



                Appellant by    Sh. K. K. Jaiswal, DR
                Respondent by   Shri Saubhagya Agarwal,
                                Adv.

                     Date of Hearing           08.01.2016
                  Date of Pronouncement
                                           12.01.2016

                                ORDER
PER SUCHITRA KAMBLE, JM

This appeal is filed by the revenue against the order dated 23/04/2012, passed by the ld. CIT(A)-Meerut, relating to A.Y. 2009-

10.

2. The Ld. DR as well as the Ld. AR submitted that the tax effect involved in the present appeal is less than 10,00,000/-.

3. CBDT Circular No. F. No. 279/ Misc.142/207 ITJ(Pt) dated 10th December, 2015, in Para 3, 7 and 10 reads as under:

3. Henceforth, appeals/SLPs shall not be filed in cases where the tax effect does not exceed the monetary limits given hereunder:

S No. Appeals in Income-tax matters Monetary Limit (in Rs) 1 Before Appellate Tribunal 10,00,000/- 2 Before High Court 20,00,000/-

3 Before Supreme Court 25,00,000/-

.........

7. In the past, a number of instances have come to the notice of the Board, whereby an assessee has claimed relief from the Tribunal or the Court only on the ground that the Department has implicitly accepted the decision of the Tribunal or Court in the case of the assessee for any other assessment year or in the case of any other assessee for the same or any other assessment year, by not filing an appeal on the same disputed issues. The Departmental representative/counsels must make every effort to bring to the notice of the Tribunal or the Court that the appeal in such cases was not filed or not admitted only for the reason of the tax effect being less that the specified monetary limit and, therefore, no inference should be drawn that the decisions rendered therein were acceptable to the 3 ITA NO. 3608/DEL/2012 Department. Accordingly, they should impress upon the Tribunal or the Court that such cases do not have any precedent value. a the evidence of not filing appeal due to this instruction may have to be produced in courts, the judicial folders in the office of CsIT must be maintained in a systemic manner for easy retrieval.

.......

10. This instruction will apply retrospectively to pending appeals and appeals to be filed henceforth in High Courts/Tribunals. Pending appeals below the specified tax limits in para 3 above may be withdrawn/ not pressed. Appeals before the Supreme Court will be governed by the instructions on this subject, operative at the time when such appeal was filed."

4. Thus, this being a pending appeal is covered by the CBDT Circular No. F. No. 279/ Misc.142/207 ITJ(Pt) dated 10th December, 2015. The Ld. DR submitted that this appeal be dismissed as not pressed.

5. Considering the submissions of both the parties, the Revenue's appeal is dismissed as not pressed. However, this dismissal of Revenue's appeal will not hold as precedence in subsequent proceedings.

6. In result, the appeal is dismissed as not pressed by the Revenue.

The order is pronounced in the open court on 12th of January, 2016.

         Sd/-                                                     Sd/-
(J. SUDHAKAR REDDY)                                      (SUCHITRA KAMBLE)
ACCOUNTANT MEMBER                                          JUDICIAL MEMBER

Dated:    12/01/2016

R. Naheed *

Copy forwarded to:

1.                        Appellant
2.                        Respondent
3.                        CIT
4.                        CIT(Appeals)
5.                        DR: ITAT
                                                       ASSISTANT REGISTRAR

                                                     ITAT NEW DELHI



                                            Date

1.   Draft dictated on                                  PS
                                         .08.01.2016

2.   Draft placed before author                         PS
                                         .08.01.2016

3.   Draft proposed & placed before          .2016      JM/AM
     the second member
                                  5                           ITA NO. 3608/DEL/2012


4.    Draft  discussed/approved           by                 JM/AM
      Second Member.

5.    Approved   Draft   comes       to   the    .01.2016    PS/PS
      Sr.PS/PS

6.    Kept for pronouncement on                              PS

7.    File sent to the Bench Clerk                           PS
                                                12.01.2016

8. Date on which file goes to the AR

9. Date on which file goes to the Head Clerk.

10. Date of dispatch of Order.