ITO (E), NEW DELHI vs. DEVELOPMENT INNOVATION TRUST, NEW DELHI

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ITA 4310/DEL/2015Status: DisposedITAT Delhi29 August 2016AY 2010-112 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the appeal was filed in violation of CBDT Circular No. 21/2015, which prescribed a pecuniary limit for filing appeals. Therefore, the appeal was not maintainable.

What were the facts?

The Revenue filed an appeal before the ITAT against an order of the CIT(A) for the assessment year 2010-11. No one appeared on behalf of the assessee.

What were the issues?

Whether the appeal filed by the Revenue is maintainable in light of the CBDT circular regarding pecuniary limits for filing appeals before the ITAT.

Which sections of the Income-tax Act were involved?

Section 268A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘SMC-II NEW DELHI

Before: SMT DIVA SINGH

Hearing: 01.08.2016Pronounced: 29.08.2016

ORDER The present appeal has been filed by the Revenue assailing the correctness of the order dated 27.04.2015 of CIT(A)-40 (EXEMPTION), New Delhi pertaining to 2010-11 assessment year.

2.

No one is present on behalf of the assessee. I have considered the material available on record and I find that the appeal has been preferred by the Revenue in violation of Circular No.21/2015 dated 10th December, 2015 of CBDT. By the aforesaid circular, the pecuniary limit for filing the appeal before the ITAT has been prescribed beyond Rs.10 lakh. Para 3 of the aforesaid Circular has been made applicable vide para 10 retrospectively. Considering the settled legal precedent that the Board’s instructions or directions issued to the Income Tax Authorities u/s 268A of the Income Tax Act, 1961 are binding on the authorities, I hold that the appeal is non-maintainable.

3.

In view of the above discussion, the present appeal preferred by the Revenue in violation of CBDT Circular No.21/2015 (cited supra) is not maintainable and hence, the same is dismissed as such making it clear that since the present appeal has not been disposed of on merits, but due to the above reason, this order

I.T.A .No.-4310/Del/2015 will not have any judicial precedence. Accordingly, the appeal of the Revenue is dismissed as non-maintainable. 4. In the result, the appeal of the Revenue is dismissed. The order is pronounced in the open court on 29th August, 2016.

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