DCIT, NAINITAL vs. M/S. BOAT HOUSE CLUB LTD., NAINITAL
In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal dismissed the Revenue's appeal, citing a CBDT circular that revised the monetary limit for filing appeals before the ITAT to Rs. 10 lakh. This circular was made applicable retrospectively.
What were the facts?
The Revenue appealed the deletion of additions made on account of receipts from a catering contractor and guest fees. The tax effect involved was less than Rs. 10 lakh.
What were the issues?
Whether the departmental appeal should be dismissed based on the revised monetary limit for appeals stipulated by a CBDT circular, considering the tax effect involved.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH: ‘A’ NEW DELHI
Before: SMT DIVA SINGH & SH.PRASHANT MAHARISHI
Date of Hearing 22.03.2016 Date of Pronouncement 01.04.2016 ORDER
PER DIVA SINGH, JM
The present appeal has been filed by the Revenue assailing the correctness of the order dated 23.07.2013 of CIT(A)-II, Dehradun pertaining to 2010-11 assessment year on the following grounds:
– 1. “Ld.CIT(A) has erred in law and on facts of the case in deleting the adition made on account of receipts from Catering Contractor of Rs.4,50,000/-.
2. Ld.CIT(A) has erred in law and on facts of the case in deleting the addition made on account of receipts from guest fee of Rs.11,82,156/-.”
2. Considering the amount at stake for the Revenue, both the parties were required to address Circular No.21/2015 dated 10th December, 2015 of CBDT. Considering the same in the facts on record, the Ld. Sr. DR fairly conceded that the departmental appeal has been filed wherein the tax effect involved is much less than Rs.10 lakh.
3. We have heard the submissions of the parties on this issue and perused the material on record. We find that the CBDT vide the aforesaid Circular dated 10.12.2015 has revised the monetary limit to Rs.10 lakh for filing the appeal by I.T.A .No.-5663/Del/2013 the department before Income Tax Appellate Tribunal. Vide para 10 of the aforesaid Circular Para 3 has been made applicable 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 dismiss the departmental appeal considering the material available on record.
In the result, the appeal of the Revenue is dismissed. The order is pronounced in the open court on 01st April, 2016.
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