ITO, WARD-4 vs. DABUR BRICKS CO.,

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ITA 1271/DEL/2004Status: DisposedITAT Delhi28 June 2016AY 1995-19962 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 appeals were not maintainable as they were filed in violation of CBDT Circular No. 21/2015, which prescribes a pecuniary limit of Rs. 10 lacs for Revenue appeals to the ITAT. This circular has statutory force under Section 268A of the IT Act.

What were the facts?

The Revenue preferred appeals before the ITAT for assessment years 1995-96 and 1996-97. The tax effect of these appeals was below Rs. 10 lacs in each case.

What were the issues?

Whether appeals filed by the Revenue with a tax effect below the prescribed pecuniary limit are maintainable 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 ‘F’ NEW DELHI

Before: SHRI I.C. SUDHIR & SHRI L.P. SAHU

Hearing: 28.06.2016Pronounced: 28.06.2016

ORDER Per Bench : It is apparent from record that the present appeals have been preferred by the Revenue against the action of the ld. CIT(A)-Rohtak – orders dated 08.01.2004 and 31.08.2006 for the assessment years 1995-96 & 1996- 97 respectively, whereby he has deleted the additions as enumerated in the grounds of appeals before us, the tax effect on which comes below Rs.10 lacs in each of these appeals. 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 appeal is not maintainable.

2.

The ld. DR Mr. V.R. Sonbhadra 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 of the appeals, but due to above reason, it will have no any judicial precedence.

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