ITO, Ward-29(1), New Delhi v. Lakhwinder Singh - 2016-LL-1017-19

Citation	2016-LL-1017-19
Appellant Name	ITO, Ward-29(1), New Delhi
Respondent Name	Lakhwinder Singh
Court	ITAT-Delhi
Relevant Act	Income-tax
Date of Order	17/10/2016
Assessment Year	2010-11
Judgment	View Judgment
Keyword Tags	tax effect • monetary limit
Bot Summary:	Inviting attention to the grounds raised, the Ld. Sr. DR, Ms. Anima Baranwal submitted that the tax effect involved in the present appeal is much below Rs.10 lakh. Accordingly, in the light of the CBDT Circular No.21/2015 dated 10th December 2015, the appeal may be treated as not pressed. I have considered the material available on record and I find that the appeal has been preferred by the Revenue in violation of Circular No.21/2015 dated 10th December, 2015 of CBDT. By the aforesaid circular, the pecuniary limit for filing the appeal before the ITAT has been prescribed beyond Rs.10 lakh. Considering the settled legal precedent that the Board s instructions or directions issued to the Income Tax Authorities u/s 268A of the Income Tax Act, 1961 are binding on the authorities, I hold that the appeal is non- maintainable. While so holding it is made clear that since the present appeal has I.T.A.No. Accordingly, the appeal of the Revenue is dismissed as non-maintainable. In the result, the appeal of the Revenue is dismissed.

IN INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC-3 NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER I.T.A .No.-2730/Del/2015 (ASSESSMENT YEAR-2010-11) ITO, vs Lakhwinder Singh, Ward-29(1), Room No.1015, 10 th RZ-2716, Gali No.29, Floor, E-2, Pratyaksha Bhawan, Tuglakabad Extn., New Civic Centre, New Delhi-110002. Delhi-110018. PAN-CVXPS3405B (APPELLANT) (RESPONDENT) Appellant by Ms. Anima Barnwal, Sr.DR Respondent by None Date of Hearing 21.07.2016 Date of Pronouncement 17.10.2016 ORDER present appeal has been filed by Revenue assailing correctness of order dated 27.02.2015 of CIT(A)-10, New Delhi pertaining to 2010-11 assessment year. 2. No one was present on behalf of assessee. Inviting attention to grounds raised, Ld. Sr. DR, Ms. Anima Baranwal submitted that tax effect involved in present appeal is much below Rs.10 lakh. Accordingly, in light of CBDT Circular No.21/2015 dated 10th December 2015, appeal may be treated as not pressed. I have considered material available on record and I find that appeal has been preferred by Revenue in violation of Circular No.21/2015 dated 10th December, 2015 of CBDT. By aforesaid circular, pecuniary limit for filing appeal before ITAT has been prescribed beyond Rs.10 lakh. Para 3 of aforesaid Circular has been made applicable vide para 10 retrospectively. Considering settled legal precedent that Board s instructions or directions issued to Income Tax Authorities u/s 268A of Income Tax Act, 1961 are binding on authorities, I hold that appeal is non- maintainable. While so holding it is made clear that since present appeal has I.T.A .No.-2730/Del/2015 not been disposed of on merits, but due to above reason, this order will not have any judicial precedence. Accordingly, appeal of Revenue is dismissed as non-maintainable. 4. In result, appeal of Revenue is dismissed. order is pronounced in open court on 17th October, 2016. (DIVA SINGH) JUDICIAL MEMBER Amit Kumar Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI Page 2 of 2 ITO, Ward-29(1), New Delhi v. Lakhwinder Singh

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