ITO, NEW DELHI vs. SH. ANIL CHOPRA, DELHI

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ITA 6474/DEL/2013Status: DisposedITAT Delhi29 July 2016AY 2008-092 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 filed by the Revenue was not maintainable as it violated CBDT Circular No. 21/2015, which sets a pecuniary limit for appeals. The appeal was dismissed on this procedural ground.

What were the facts?

The Revenue filed an appeal against the CIT(A)'s order which reduced an addition from Rs. 26,29,109 to Rs. 5,92,000. The CIT(A) had accepted the assessee's contention regarding cash deposits in an undisclosed bank account.

What were the issues?

Whether the Revenue's appeal is maintainable before the ITAT given the tax effect and the applicability of CBDT Circular No. 21/2015.

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: ‘D’ NEW DELHI

Before: SMT DIVA SINGH & SH.L.P.SAHU

For Appellant: Ms. Anima Barnwal, Sr.DR
Hearing: 28.07.2016Pronounced: 29.07.2016

Date of Hearing 28.07.2016 Date of Pronouncement 29.07.2016 ORDER

PER DIVA SINGH, JUDICIAL MEMBER

1.

The present appeal has been filed by the Revenue assailing the correctness of the order dated 16.09.2013 of CIT(A)-XVI, New Delhi pertaining to 2008-09 assessment year on the following grounds:

– 1. “The Ld.CIT(A) has erred in reduction the addition of Rs.26,29,109/- to Rs.5,92,000/- by accepting the contention of the assessee without any credible evidence that Rs.26,29,109/- deposited in undisclosed bank account by cash in sale proceeds and thereby making addition of peak deposit of Rs.1,64,500/- and G.P. of Rs.4,27,500/- on the sale of Rs.26,29,109/-.

2. The appellant craves leave to amend or alter all or any of the aforesaid grounds of appeal and amend, alter or add any other ground of appeal.”

2. No one was present on behalf of the assessee. Referring to the ground, the Ld.Sr.DR submitted that the tax effect involved in the present appeal is much below the limit of Rs.10 lakh. We have considering the material available on record. We 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

I.T.A .No.-6474/Del/2013 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, we 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 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 July 2016.

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