DCIT, DEHRADUN vs. SHRI ARUN SINGHAL, DEHRADUN

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ITA 3580/DEL/2011Status: DisposedITAT Delhi22 December 2015AY 2007-083 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 Revenue's appeal as the tax effect was below the monetary limit specified in CBDT Circular No. 21/2015. Consequently, the assessee's cross-objection was rendered infructuous and also dismissed.

What were the facts?

The Revenue filed an appeal against the CIT(A)'s order for AY 2007-08. The assessee filed a cross-objection. The Revenue's appeal was filed with a delay of two days, which was condoned.

What were the issues?

Whether the Revenue's appeal is maintainable considering the tax effect below the monetary limit prescribed by CBDT circular. Whether the cross-objection is maintainable when the main appeal is dismissed.

Which sections of the Income-tax Act were involved?

Section 254(2)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘A’, NEW DELHI

Before: SHRI J. SUDHAKAR REDDY & SHRI A.T.VARKEY

PER J. SUDHAKAR REDDY, ACCOUNTANT MEMBER

1.

This is an appeal filed by the Revenue directed against the order of the Ld.Commissioner of Income Tax (Appeals)-II, Dehradun dated15.2.2011 pertaining to the Assessment Year (A.Y.) 2007-08. There is a delay of two days in filing of the appeal. The same is condoned. Assessee has filed a Cross Objection C.O.No.312/Del/2011 against the appeal of the Revenue.

1.1. Though the appeal was heard on merits, we find that the tax effect in this appeal by the Revenue does not exceed the monetary limit of Rs.10 lakhs specified in Circular No.21/2015 dated 10th December,2015, F.No. 279/Misc./142/2007-ITJ(Pt.).

2.

We are of the opinion that the Circular of the CBDT results in the revenue appeal being not maintainable. Further this CBDT Circular, at para 10 specifies that the Instruction will apply retrospectively, to all pending appeals. We have examined the grounds of appeal and have found that the tax effect on the quantum of income in dispute is below the monetary limit of Rs.10,00,000/- (Ten lakhs only).

2.1. Hence we dismiss this appeal filed by the Revenue on the ground that the tax effect in the present appeal does not exceed the monetary limit specified by the CBDT Circular No. .21/2015 dated 10th December,2015, F.No. 279/Misc./142/2007-ITJ(Pt.) and hence not maintainable.

2.2. In case there is a mistake in the calculation or if the case is covered by any of the exception specified in the Circular the revenue may file a Misc. Application u/s 254(2) of the Income Tax Act 1961 pointing out the mistake and if the Bench is convinced of the mistake, this order will be recalled and the appeal restored for fresh disposal on merits.

3.

In the result Revenue’s appeal is dismissed.

4.

Since we have dismissed the Revenue’s appeal, the Cross Objection filed by the assessee has become infructuous and is dismissed as such.

5.

In the result, the Revenue’s appeal as well as assessee’s Cross Objection are dismissed.

Order pronounced in the Open Court on 22nd December, 2015.

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