DCIT, CC-18, New Delhi v. Shrey Infradevelopers Pvt.Ltd
[Citation -2016-LL-1021-154]

Citation 2016-LL-1021-154
Appellant Name DCIT, CC-18, New Delhi
Respondent Name Shrey Infradevelopers Pvt.Ltd.
Court ITAT-Delhi
Relevant Act Income-tax
Date of Order 21/10/2016
Assessment Year 2011-12
Judgment View Judgment
Keyword Tags tax effect • monetary limit
Bot Summary: Date of Hearing 07.09.2016 Date of Pronouncement 21.10.2016 ORDER PER DIVA SINGH, JM The present appeal has been filed by the Revenue assailing the correctness of the order dated 26.08.2015 of CIT(A)-27, New Delhi pertaining to 2011-12 assessment year. It was a common stand of the parties before the Bench that the tax effect in the present appeal is well below Rs.10 lakh. We 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, we hold that the appeal is non-maintainable. In view of the above discussion, the present appeal preferred by the Revenue in violation of CBDT Circular No.21/2015 is not maintainable and hence, the same is dismissed as such making it clear that since the present appeal has not been disposed of on merits, but due to the above reason, this order will not have any judicial precedence. 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: NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER AND SH.PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A .No.-5842/Del/2015 (ASSESSMENT YEAR-2011-12) DCIT, vs Shrey Infradevelopers Pvt.Ltd., CC-18, Room No.102, 2-D, MIG, DDA Flats, ARA Centre, E-2, Gulabi Bagh, New Delhi. Jhandewalan Extn., PAN-AAKCS4315F New Delhi. (APPELLANT) (RESPONDENT) Appellant by Sh.S.K.Jain, DR Respondent by Sh Tarun Kumar, Adv. & Sh. Abhishek Anand, Adv. Date of Hearing 07.09.2016 Date of Pronouncement 21.10.2016 ORDER PER DIVA SINGH, JM present appeal has been filed by Revenue assailing correctness of order dated 26.08.2015 of CIT(A)-27, New Delhi pertaining to 2011-12 assessment year. 2. It was common stand of parties before Bench that tax effect in present appeal is well below Rs.10 lakh. We have considered material available on record. We 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, we hold that appeal is non-maintainable. I.T.A .No.-5842/Del/2015 3. In view of above discussion, present appeal preferred by Revenue in violation of CBDT Circular No.21/2015 (cited supra) is not maintainable and hence, same is dismissed as such making it clear that since present appeal has 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 21st October, 2016. Sd/- Sd/- (PRASHAN MAHARISHI) (DIVA SINGH) ACCOUNTANT MEMBER 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 DCIT, CC-18, New Delhi v. Shrey Infradevelopers Pvt.Ltd
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