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Income Tax Appellate Tribunal, DELHI BENCH ‘D’ NEW DELHI
Before: SHRI C.M. GARG & SHRI L.P. SAHU
Per Bench: It is apparent from record that the present appeals by the Revenue and cross objections by the assessee have been preferred against the action of the ld. CIT(A)- Rohtak – common order dated 07.10.2009 for the assessment years 2003-04 to 2005-06. 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 2 ITA Nos. 4785 to 4787/Del./2009 & CO Nos. 102 to 104/Del/2010 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 appeals are not maintainable. The ld. CIT/DR Mr. Ankur Garg requested that while dismissing the appeals as not maintainable, it may be made clear that the present order will have no precedential value.
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. The cross objections filed by the assessee are also liable to be dismissed as infructuous.
In the result, the appeals of the Revenue and cross-objections of the assessee are dismissed as indicated above. Order pronounced in the open court on 16.03.2016. (C.M. GARG) Accountant Member Dated : 16.03.2016 *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.