ITO, MEERUT vs. M/S KAILASH CHAND PRAMOD KUMAR, MEERUT

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ITA 1991/DEL/2013Status: DisposedITAT Delhi30 March 2016AY 2009-103 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 was not maintainable as it violated the CBDT circular regarding the pecuniary limit for preferring appeals. 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 an addition made by the AO. The appeal was filed in violation of CBDT Circular No. 21/2015, which sets a pecuniary limit for appeals.

What were the issues?

Whether an appeal filed by the Revenue is maintainable when it violates the pecuniary limits prescribed by CBDT circulars, which have statutory force.

Which sections of the Income-tax Act were involved?

Section 68,Section 268A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘D’ NEW DELHI

Before: SHRI C.M. GARG & SHRI L.P. SAHU

For Respondent: Ms. Ritu Sharma, Sr. DR
Hearing: 22.03.2016Pronounced: 30.03.2016

ORDER Per Bench: It is apparent from record that the present appeal has been preferred by the Revenue against the action of the ld. CIT(A)-Meerut – order dated 24.01.2013 whereby he has deleted the addition of Rs.25,29,708/- made by AO u/s. 68 of the Act. 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. The ld. Sr. DR, Ms. Ritu Sharma requested that while dismissing the appeal as not maintainable, it may be made clear that the present order will have no precedential value.

2.

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, it 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.

3.

In the result, the appeal of the Revenue is dismissed as non- maintainable. Order pronounced in the open court on 30.03.2016 Sd/- Sd/- (C.M. GARG) (L.P. SAHU) Judicial Member Accountant Member Dated : 30.03.2016 *aks/- Copy of order forwarded to: (1) The appellant (2) The respondent (3) Commissioner (4) CIT(A) (5) Departmental Representative (6) Guard File By order Assistant. Registrar Income Tax Appellate Tribunal Delhi Benches, New Delhi

1.

Date Initial 1. Draft dictated on 28.03.16 PS 2. Draft placed before author 29.03.16 PS 3. Draft proposed & placed before the JM/AM second member 4. Draft discussed/approved by Second JM/AM Member. 5. Approved Draft comes to the Sr.PS/PS 30.03.16 PS/PS 6. Kept for pronouncement on PS 7. File sent to the Bench Clerk 30.03.16 PS 8. Date on which file goes to the AR 9. Date on which file goes to the Head Clerk. 10. Date of dispatch of Order.

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