Amar Singh, New Delhi vs Department Of Income Tax
- CitationITA No.1965/D/2013
Ratio decidendi
The rule this decision rests on
The Tribunal holds that a revenue appeal in which the total tax effect is less than the monetary limit prescribed by the CBDT Instruction (Rs. 4 lakh) is not maintainable before the Tribunal and is to be dismissed in limine without examination of the merits, the monetary limit under such Instruction applying also to appeals pending undecided on the date of the Instruction.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
(Appellant) (Respondent) Appellant by: Ms Y. Kakkar, DR Respondent by: None Date of hearing: 26.2.2015 Date of Pronouncement: 27.2.2015
ORDER
PER C.M. GARG, JUDICIAL MEMBER
This appeal has been preferred by the revenue against the order of the
CIT(A)-XXX, New Delhi dated 31.01.2013 in Appeal No.0489/2010-11 for
AY 2008-09. Application for adjournment is rejected.
2. None appeared on behalf of the assessee on the date of hearing. From
perusal of the relevant material placed on record, we note that total tax effect in
this case is less than Rs.4 lakh and in view of the recent Instruction No.5/2014
1 ITA No.1965/D/2013 Asstt.Year: 2008-09
issued by CBDT on 10.7.2014 revising the limitation for filing of appeal before
ITAT fixing the tax effect limit at Rs. 4 lakh, the appeal of the revenue is not
maintainable and liable to be dismissed in limine. On specific query from the
Bench, ld. DR fairly accepted that total tax effect in this appeal is less than Rs. 4
lakh.
3. As per the recent decision of CIT vs M/s P.S. Jain and Co. dated 2.8.2010
in ITR 179/1991, the recent Board Instruction revising the monetary limit to
Rs. 4 lakh for filing the appeal before the ITAT on income tax matters is very
much applicable to the old references which are still pending undecided before
the Tribunal. Ld. DR fairly accepted that the Board Instruction No. 5/2014
issued by CBDT on 10.7.2014 is applicable to the present case.
4. In view of above noted submissions, we are inclined to hold that there is
no justification to proceed with the cases having tax effect of less than Rs. 4
lakh. In view of above, respectfully following the decision of Hon'ble
Jurisdictional High Court of Delhi in the case of CIT vs M/s P.S. Jain & Co.
(supra), we hold that this being a low tax effect case, the appeal of the revenue
deserves to be dismissed and we dismiss the same in limine without going into
merits.
2 ITA No.1965/D/2013 Asstt.Year: 2008-09
5. In the result, the appeal of the revenue is dismissed.
Order pronounced in the open court on 27.02.2015.
Sd/- Sd/-
( N.K. SAINI ) (CHANDRAMOHAN GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER
DT. 27th FEBRUARY 2015 'GS'
Copy forwarded to:-
1. Appellant 2. Respondent 3. CIT(A) 4. CIT 5. DR
By Order
Asstt. Registrar
3
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