ADDL. DIT, NOIDA vs. M/S GLOBAL THERMO ELECTRIC INC., NEW DELHI

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ITA 2164/DEL/2011Status: DisposedITAT Delhi07 September 2016AY 2005-062 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the appeal was not maintainable as it was filed in violation of CBDT Circular No. 21/2015, which sets a pecuniary limit for appeals to the ITAT. The circular has statutory force under Section 268A of the IT Act.

What were the facts?

The Revenue preferred an appeal before the ITAT against an order of the CIT(A) that deleted additions. The tax effect of these additions was below Rs. 10 lacs.

What were the issues?

Whether an appeal filed by the Revenue is maintainable when the tax effect is below the pecuniary limit prescribed by CBDT circulars, which have statutory force.

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 ‘C’ NEW DELHI

Before: SHRI H.S. SIDHU & SHRI L.P. SAHU

Hearing: 06.09.2016Pronounced: 07.09.2016

ORDER Per L.P. Sahu, A.M. : It is apparent from record that the present appeal has been preferred by the Revenue against the action of the ld. CIT(A)-Ghaziabad - order dated 03.01.2011 whereby he has deleted the additions as enumerated in the grounds of appeal before us, the tax effect on which comes below Rs.10 lacs. Undisputedly, the present appeal has been preferred by the Revenue in violation of CBDT Circular No. 21/2015 dated 10.12.2015, wherein the pecuniary limit for preferring the appeal by the Revenue before the ITAT has been prescribed beyond Rs.10 lacs. The above circular on pecuniary limit has now statutory force within the provisions of section 268A of the IT Act, hence, the present appeal is not maintainable.

2.

The ld. DR requested that while dismissing the appeal as not maintainable, it may be made clear that the present order will have no precedential value.

3.

In view of the above discussion, the present appeal preferred by the Revenue in violation of CBDT Circular No. 21/2015 (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 of the appeal, but due to above reason, it will have no any judicial precedence.

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