ITO (TDS), MORADABAD vs. U.P. JAL NIGAM II CD, RAEBAREILLY

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ITA 1762/DEL/2014Status: DisposedITAT Delhi02 March 2016AY 2008-092 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 allowed the revenue to withdraw the appeals based on CBDT Circular No. 21/2015, which stipulates that appeals with a tax effect below Rs. 10 lakhs should not be filed or may be withdrawn.

What were the facts?

The revenue filed appeals against the orders of the CIT(A) for assessment years 2008-09 and 2009-10. The assessee did not appear for the hearing.

What were the issues?

The primary issue was whether the departmental appeals, with a tax effect below the threshold specified in the CBDT circular, should be withdrawn or dismissed.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “H” NEW DELHI

Before: SHRI S.V. MEHROTRA : & SHRI KULDIP SINGH:

For Appellant: Shri V.R. Sonbhadra Sr. DR
Hearing: 29/02/2016

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H” NEW DELHI BEFORE SHRI S.V. MEHROTRA : ACCOUNTANT MEMBER AND SHRI KULDIP SINGH: JUDICIAL MEMBER 1763 & 1764/Del/2014 Asstt. Yrs: 2008-09 & 2009-10 Income-tax Officer (TDS), Vs. U.P. Jal Nigam II CD, Moradabad. 179, Jaic Road, Raebareli. PAN: LKNUO 5312 G ( Appellant ) (Respondent) Appellant by : Shri V.R. Sonbhadra Sr. DR Assessee by : None Date of hearing : 29/02/2016. Date of order : 02/03/2016. O R D E R PER S.V. MEHROTRA, A.M:

These are revenue’s appeals against separate orders passed by the ld. CIT(A), Bareilly, relating to A.Y. 2008-09 and 2009-10 respectively.

2.

None put in appearance on behalf of the assessee at the hearing. We proceed to dispose of the departmental appeals, ex parte, qua the assessee and in that process we have heard ld. DR and perused the record.

3.

Ld. CIT(DR) at the outset submitted that, prima facie, the tax effect involved in the present appeals is less than Rs. 10 lakhs. Therefore, in terms of CBDT Circular No. 21/2015 dated 10.12.2015, stipulating that the departmental appeal, involving tax effect below Rs.10 lakhs, shall not be filed before the ITAT and further that such instruction would apply retrospectively and the pending appeals below the specified tax limit of Rs.10 lakh may be withdrawn/not pressed, the department may be allowed to withdraw the appeals, provided that it should not be considered as a precedent in the subsequent years of the acceptance of issues involved in these appeals and, therefore, if in the subsequent year similar issue arises before the ITAT, where the appeal is above the tax limit, as prescribed in the Board’s Circular, the same should be decided on merits.

4.

After hearing the ld. CIT(DR) the departmental appeals are treated as withdrawn in terms of Board’s Circular, referred to above.

5.

In the result, revenue’s appeals stand dismissed, having been withdrawn.

Order pronouncement in open court on 02/03/2016.

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