ITO, NEW DELHI vs. SH. RAVINDER KUMAR BOTHRA, DELHI

PDF · subscribers
ITA 4510/DEL/2015Status: DisposedITAT Delhi23 December 2015AY 2007-086 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 Revenue's appeals were not maintainable due to the low tax effect, as per CBDT Circular No. 21/2015 and Section 268A of the Income Tax Act. The Tribunal dismissed the appeals and the cross-objection as infructuous.

What were the facts?

The Revenue filed multiple appeals before the ITAT. The Revenue's counsel requested an adjournment to obtain verification reports and instructions for withdrawing the appeals. The Tribunal noted that the tax effect in each appeal did not exceed Rs. 10 lakhs.

What were the issues?

Whether Revenue appeals with a tax effect below the prescribed monetary limit are maintainable before the Tribunal.

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 ‘A-1 ’, NEW DELHI

Before: SHRI J. SUDHAKAR REDDY & SHRI SUDHANSHU SRIVASTAVA

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A-1 ’, NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Sl. ITA/IT(SS)A/ Appellant Respondent A.Y/ Assessee No. C.O.No. Asst. by Period Sh.Ravinder 1. 4510/Del/15 ITO, Ward, 47(3) Kumar Bothra 2007-08 None New Delhi 604, Gali Ganteeshwar Katra Neel, Chandni Chowk Delhi 110 006 PAN: ABMPB 8970 D ACIT, Circle 52(1) Sh. Harpreet Singh 2. 4144/Del/2015 Room No.1405 Chawla 2000-01 None 14th floor L/H of Late Shri PS- E -2 Block Chawla Dr SP Mukherjee B 45/47, Shiv Mahal Civic Centre C.P. New Delhi New Delhi 110 001 PAN: AACPC 8839 M ITO, Ward 23(4) Silver Fern Hotels P.Ltd. 3. 350/Del/2015 New Delhi 60 Janpath 2005-06 None New Delhi 110 001 PAN: AAHCS 9586 P DCIT, Circle 14(1) K.S.Enterprises P.Ltd. 2007-08 4. 4962/Del/2015 New Delhi Central Market None Phase I, Ashok Vihar Delhi 110 052 PAN: AAACK 0327 R ACIT, Circle 63(1) Ammonia Supply Co., 5. 5087/Del/15 Room No. 2205 18, New Colony 2011-12 None 22nd floor Modal Basti Block E 2 New Delhi 110 055 Dr.Shyama Prasad Mukherjee Civic PAN: AAIFA 0098 E Centre New Delhi

~ 1 ~

Sh. Attar Singh 6. 4045/Del/2015 ITO, Ward 33(2) Prop. M/s Attar Global 2009-10 None Room no.1310 C/O Jagdish Lal 13th Floor Grover & Co., E 2 Block Advocate Pratyaksh Kar Bhvn Chamber no.169 Dr.Shyama Prasad Block II Mukherjee Civic Delhi High Court Centre New Delhi 110 003 J.L.Nehru Marg Minto Road PAN: ALBPS 4787 Q New Delhi 110 002 ITO, Ward 20(1) Principal Insys Ltd. 7. 3655/Del/2015 New Delhi 302, 3rd floor 2011-12 None South Ex. Plaza I, NDSE II New Delhi 110 049 PAN: AACCP 7798 P ITO, Ward 2(2) Sultan Chand Dropadi 8. 3693/De/2015 New Delhi Devi Education 2010-11 None Foundation 4792/23 Daryaganj New Delhi 110 002 PAN: AABTS 4221 L ITO, Ward 38(5) Sh. Mukesh Aggarwal 9. 3570/Del/2015 Room no.1009 E 101 2009-10 None 10th Floor Krishan Vihar E-2 Block Delhi 110 086 Dr.SP Mukherjee Civic Centre PAN: AEWPA 3079 D Delhi 110 002 DCIT, Circle 7(1) Dee Development 10. 2794/Del/2015 New Delhi Engineers Ltd. 2010-11 None 1255, Sector 14 Faridabad PAN: AACCD 0207 H DCIT, Circle 7(2) Dhir Global Industries 11. 2790/Del/2015 Room no.403 Ltd. 2005-06 None C.R.bldg. 14, Navjeevan Vihar I.P.Estate New Delhi 110 017 New Delhi 110 002 PAN: AAACD 7431 P ACIT, C.Circle 13 Jay Ushin Ltd. 12. 4647/Del/15 Room no.355 GI 48, GT Karnal road 2010-11 None 3rd floor New Delhi ~ 2 ~

Jhandewalan Extn. New Delhi 110 055 PAN: AAACJ 1214 A ITO, Ward 2(5) Sh. Suresh Kumar Rathi 13. 5237/Del/2015 Aayakar Bhawan Vill. & P.O. Sankhol 2010-11 None Bhainsali Ground Tehsil Bahadurgar Delhi Road Jhanijar Meerut Haryana PAN: AKJPR 1710 K ITO, Ward 39(5) Smt.Nirmala Devi 14. 3605/Del/2015 Room no.1007 A 3/48, Sector 3 2009-10 None 10th floor Rohini E 2, Block Delhi 110 085 Civic Centre New Delhi PAN: AIAPD 6021 E ITO, Ward 1(3) Aditya Buildwell P.Ltd. 15. 5083/Del/2015 New Delhi Bharat Bhawan 2010-11 None 10, New Rajdhani Enclave Preet Vihar Vikas Marg Delhi 110 092 PAN: AAGCA 6848 R DCIT, Cen.Circle 27 Ridgeview Developers P. 16. 3597/Del/2015 Room no.327 Ltd. 2004-05 None ARA Centre, E 2 H 69, UGF., C.P. Jhandewalan Extn. New Delhi New Delhi 110 055 PAN: AACCR 8019 D ACIT, C.Circle 26 True Developers P.Ltd. 17. 5317/Del/2015 Room no.323 1st Floor 2009-10 None 3rd floor Pinnacle Building ARA Centre, E 2 International Tech. Jhandewalan Extn. Park New Delhi 110 055 Tara Mani Road Chennai PAN: AACCT 4871 F ACIT, Circle 61(1) Sood Brij & Associates 18. 173/Del/2015 New Delhi C 72, Basement 2011-12 None South Ex. II New Delhi 110 049 PAN: AACFS 1960 K

~ 3 ~

19.

C.O.265/Del/15 Sood Brij&Associates ACIT, Circle 61(1) New Delhi New Delhi

DCIT, Circle 13(1) JV Strips Ltd. 20. 4464/Del/2015 New Delhi Z 97, 1st floor 2010-11 None Loha Mandi Naraina New Delhi 110 028 PAN: AAACJ 2278 G

Department by: Shri Ravi Jain, CIT, D.R. …………………… ORDER PER J.SUDHAKAR REDDY, ACCOUNTANT MEMBER All these appeals are filed by the Revenue and are directed against separate orders passed by the Ld.CIT(A). The assessee has filed a Cross Objection no. 265/Del/2015 (in ITA 173/Del/15).

2.

As the tax effect in each of these Revenue appeals, was found as not exceeding the monetary limit of Rs.10 lakhs, they were posted for disposal.

3.

The Ld.CIT., D.R. Mr.Ravi Jain represented the Revenue, whereas none were present on behalf of the assesses.

4.

Mr.Ravi Jain, the Ld.CIT, D.R. filed a letter and submitted that, the Revenue requires time in all these cases, as a verification report from the Assessing Officer, as well as the Instructions from the Commissioner of Income Tax is required, for withdrawing/not pressing these appeals. He further pointed out that in para 7 of the said Circular it has been clarified by ~ 4 ~ the CBDT that the withdrawal of these appeals by the Revenue on the ground that the tax effect is below Rs.10 lakhs, will not be a precedent.

5.

We have considered the submissions of the Ld.CIT, D.R. as well as that of the Ld.Cousels for the assesses.

6.

We have verified the tax effect on the income in dispute before us, in each of these Revenue appeals and have come to a conclusion that the tax effect on the quantum of income, that is in dispute before us in the grounds raised by the Revenue, is below Rs.10 lakhs. Hence in our view all the appeals filed by the Revenue are not maintainable in view of the CBDT Circular no.21/2015, F.No. 279/Misc./142/2007-ITJ(Pt.) dt.10th December, 2015 read with S.268A of the Income Tax Act 1961 (the Act).

7.

Under these circumstances we are of the considered opinion that the request of the Ld.CIT, D.R. that the cases may be adjourned so as to enable him to call for reports from the respective Assessing Officers need not be granted. Hence we dispose off these cases.

8.

However, in case the Assessing Officer, comes across a mistake in the calculation of tax effect or if he is of the opinion that the Revenue appeal is covered by any of the exceptions specified in the CBDT Circular No.21/2015 dated 10th December,2015, F.No. 279/Misc./142/2007-ITJ(Pt.), the A.O. is granted liberty to file a Misc. Application u/s 254(2) of the Income Tax Act 1961 pointing out the mistake. If the Bench is convinced that there is a mistake apparent on record, then its order in that particular revenue appeal will be recalled and the appeal will be restored for fresh disposal on merits.

~ 5 ~

9.

In the result all the Revenue appeals are dismissed as ‘not maintainable’. As we have dismissed the Revenue appeals, the Cross Objection No. 265/Del/2015 (in ITA 173/Del/15) has become infructuous and is dismissed as such.

Order pronounced in the Open Court on 23rd December, 2015.

More judgments on Section 268A

All 3,931 judgments and leading authorities on Section 268A →

Recent GST High Court judgments

Search GST case law →