ITO, BULANDSHAHR vs. SH. RAM KUMAR GARG, BULANDSHAHR

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ITA 6800/DEL/2013Status: DisposedITAT Delhi30 March 2016AY 2004-052 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 was filed in violation of the CBDT circular prescribing a pecuniary limit for appeals to the ITAT. 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 had restricted an addition to Rs. 1,35,000/-. The appeal was filed after the issuance of CBDT Circular No. 21/2015, which set a pecuniary limit for appeals to the ITAT.

What were the issues?

Whether an appeal filed by the Revenue before the ITAT is maintainable when it violates the pecuniary limits prescribed by the CBDT circular, which has statutory force.

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: 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 29.10.2013 whereby he has restricted the addition to Rs.1,35,000/-. 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.

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