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Income Tax Appellate Tribunal, DELHI BENCH “H” NEW DELHI
Before: SHRI S.V. MEHROTRA : & SHRI KULDIP SINGH:
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.
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.
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such instruction would apply retrospectively and the pending appeals below the specified tax limit of Rs.10 lakh may be withdrawn/not pressed, the department may be allowed to withdraw the appeals, provided that it should not be considered as a precedent in the subsequent years of the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.
After hearing the ld. CIT(DR) the departmental appeals are treated as withdrawn in terms of Board’s Circular, referred to above.
In the result, revenue’s appeals stand dismissed, having been withdrawn.
Order pronouncement in open court on 02/03/2016.