ITO, NEW DELHI vs. SH. JASJIT SINGH, NEW DELHI

ORDER Per Bench: The above appeals have been preferred by the Revenue against the action of the ld. CIT(A)-XXVIII, New Delhi – orders dated 06.11.2013 whereby he has deleted the additions as enumerated in the grounds of appeal

s before us. The assessee has also filed cross-objections, supporting the orders of the first appellate authority. The record reveals that the tax effect in each of the Revenue’s appeals comes below Rs.10 lacs. Undisputedly, the present appeals have 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 appeals of the Revenue are not maintainable.

2. The ld. DR requested that while dismissing the appeals 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 appeals preferred by the Revenue in violation of CBDT Circular No. 21/2015 (supra) are not maintainable and hence, the same are dismissed as such making it clear that since the present appeals have not been disposed of on merits, but due to above reason, this order will have no any judicial precedence. Accordingly, the appeals of the Revenue are dismissed as non-maintainable and the cross- objections of the assessee are also dismissed as infructuous.