I.T.O., WARD-1(1), ALIGARH vs. SH. SUMIT JUNEJA, ALIGARH

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA (SMC) BENCH: AGRA

BEFORE SHRI A. D. JAIN, JUDICIAL MEMBER

I.T.A No. 346/Agra/2016 (ASSESSMENT YEAR-2011-12)

ITO (AO) Ward-1(1), Vs..Shri Sumit Juneja, Aligarh. H. No. 6, City Enclave, Aligarh. PAN No.ADEPJ7523L (Assessee) (Revenue)

Revenue by Shri Waseem Arshad, Sr. DR. Assessee by Shri Rajeev Kumar, AR.

Date of Hearing 25.10.2017 Date of Pronouncement 25.10.2017

ORDER This is Department’s appeal for assessment year 2011-12, 2. I note that in this appeal filed by the Revenue, the tax effect on the income in dispute is less than Rs.10 lacs.

in pursuance of the power entrusted u/s 268A of the Income Tax Act, that no appeal should be filed before this Tribunal in case the tax effect does not exceed

I.T.A No. 346/Agra/2016 2

Rs.10 lac. The "tax effect" in this regard means the difference between the tax on

the total income assessed and the tax that would have been chargeable, had such

total income been reduced by the amount of income in respect of issues against

which appeal is intended to be filed. This Circular further states that tax will not

include any interest thereon, unless the chargeability of interest itself is in dispute.

I further note that under paragraph 10, which is reproduced as under, it has been

mentioned in the Circular that this instruction will apply even to the pending

appeals:

"10. This instruction will apply retrospectively to pending appeals and appeals to be filed henceforth in High Courts/Tribunals. Pending appeals below the specified tax limits in para 3 above may be withdrawn/not pressed. Appeals before the Supreme Court will be governed by the instructions on this subject, operative at the time when such appeal was filed."

exceed Rs.10 lac. In view of this fact, as per the CBDT Circular No.21 dated

10.12.2015, the Revenue is not supposed to press this appeal. I, therefore, dismiss

the appeal filed by the revenue in limine without going into the merits of the case,

as the Circular issued by the CBDT is binding on the departmental officers in view

of the provisions of Section 268A(1) of the Income Tax Act. The said view has

I.T.A No. 346/Agra/2016 3

been taken by the Hon’ble Supreme Court in the case of ‘Navneet Lal Zaveri’, 56 ITR 198 (SC). I, accordingly, dismiss the appeal filed by the Revenue.

Order pronounced in the open court on 25/10/2017.

Sd/-

(A.D. JAIN) JUDICIAL MEMBER Dated 25/10/2017 *AKV* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR