ACIT, NEW DELHI vs. M/S SAINIK MINING & ALLIED SERVICES LTD, NEW DELHI

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ITA 6875/DEL/2015Status: DisposedITAT Delhi22 March 2016AY 2008-093 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 dismissed the appeal without going into the merits of the case. This was based on a CBDT circular revising the monetary limit for filing appeals to the Tribunal, which applied retrospectively.

What were the facts?

The Revenue filed an appeal before the ITAT for assessment year 2008-09. The tax effect involved in the appeal was less than Rs. 10,00,000/-. Neither party appeared for the hearing.

What were the issues?

Whether the Revenue's appeal, with a tax effect below the revised monetary limit specified in a CBDT circular, should be dismissed without considering the merits.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘E’: NEW DELHI

Before: SMT. DIVA SINGH & SH. O.P. KANT

Hearing: 10.03.2016Pronounced: 22.03.2016

Appellant by None (Application) Respondent by None Date of hearing 10.03.2016 Date of pronouncement 22.03.2016 ORDER PER O.P. KANT, A.M.: This appeal by the Revenue is directed against the order of learned Commissioner of Income Tax(Appeals) dated 29.10.2015 in relation to assessment year 2008-09.

2.

When the case was called upon, none responded from the side of the assessee as well as from the side of Department. However, Revenue has filed application for adjournment which was rejected by this Bench as no fruitful purpose would be served to adjourn the matter. It is noticed that the CBDT has issued Circular No. 21 of 2015 dated 10.12.2015 with retrospective effect, revising the monetary limit to Rs.10,00,000/- for not filing appeals before the Tribunal and the tax effect involved in the instant appeal is less than Rs.10,00,000/-.

3.

From para 10 of the above Circular, it is palpable that the Instruction is applicable to the pending appeals also with retrospective effect and there is a clear-cut direction to the Department to withdraw or not press such appeals filed before the ITAT, wherein tax effect is less than Rs.10,00,000/-. Going by the prescription of the afore-noted Circular, we are of the view that the Revenue should have either not filed the instant appeal before the Tribunal or withdrawn the same as the tax effect in this appeal is admittedly less than the prescribed limit i.e. Rs. 10,00,000/- for not filing the appeal. Accordingly, we dismiss the instant appeal without going into merits of the case and, as such, the decision will not be a precedent on identical issue-in-dispute in the case of assessee for other assessment years where the tax effect exceeds Rs. 10,00,000/-.

4.

In the result, the appeal of the Revenue stands dismissed.

The decision is pronounced in the open court on 22nd March, 2016.

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