1 ITA NO. 3608/DEL/2012
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH: `A FRIDAY' NEW DELHI
BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER
AND
SMT SUCHITRA KAMBLE, JUDICIAL MEMBER
I.T.A .No.-3608/DEL/2012
(ASSESSMENT YEAR-2009-10)
ITO vs Arihant Publications (India)
Ward-1(1) Pvt. Ltd.
Aayakar Bhawan, Bhainsali Ground 24-26, Kalindi Colony
Meerut T.P. Naga
Meerut
(APPELLANT) AAECA7236R
(RESPONDENT)
Appellant by Sh. K. K. Jaiswal, DR
Respondent by Shri Saubhagya Agarwal,
Adv.
Date of Hearing 08.01.2016
Date of Pronouncement
12.01.2016
ORDER
PER SUCHITRA KAMBLE, JM
This appeal is filed by the revenue against the order dated
23/04/2012, passed by the ld. CIT(A)-Meerut, relating to A.Y. 2009-
10.
2. The Ld. DR as well as the Ld. AR submitted that the tax effect
involved in the present appeal is less than 10,00,000/-.
2 ITA NO. 3608/DEL/2012
3. CBDT Circular No. F. No. 279/ Misc.142/207 ITJ(Pt) dated
10th December, 2015, in Para 3, 7 and 10 reads as under:
3. Henceforth, appeals/SLPs shall not be filed in cases
where the tax effect does not exceed the monetary limits given
hereunder:
S No. Appeals in Income-tax matters Monetary Limit (in Rs)
1 Before Appellate Tribunal 10,00,000/-
2 Before High Court 20,00,000/-
3 Before Supreme Court 25,00,000/-
.........
7. In the past, a number of instances have come to the notice
of the Board, whereby an assessee has claimed relief from the
Tribunal or the Court only on the ground that the Department
has implicitly accepted the decision of the Tribunal or Court in
the case of the assessee for any other assessment year or in the
case of any other assessee for the same or any other
assessment year, by not filing an appeal on the same disputed
issues. The Departmental representative/counsels must make
every effort to bring to the notice of the Tribunal or the Court
that the appeal in such cases was not filed or not admitted only
for the reason of the tax effect being less that the specified
monetary limit and, therefore, no inference should be drawn
that the decisions rendered therein were acceptable to the
3 ITA NO. 3608/DEL/2012
Department. Accordingly, they should impress upon the
Tribunal or the Court that such cases do not have any precedent
value. a the evidence of not filing appeal due to this instruction
may have to be produced in courts, the judicial folders in the
office of CsIT must be maintained in a systemic manner for easy
retrieval.
.......
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."
4. Thus, this being a pending appeal is covered by the CBDT
Circular No. F. No. 279/ Misc.142/207 ITJ(Pt) dated 10th December,
2015. The Ld. DR submitted that this appeal be dismissed as not
pressed.
5. Considering the submissions of both the parties, the
Revenue's appeal is dismissed as not pressed. However, this
dismissal of Revenue's appeal will not hold as precedence in
subsequent proceedings.
4 ITA NO. 3608/DEL/2012
6. In result, the appeal is dismissed as not pressed by the
Revenue.
The order is pronounced in the open court on 12th of January, 2016.
Sd/- Sd/-
(J. SUDHAKAR REDDY) (SUCHITRA KAMBLE)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Dated: 12/01/2016
R. Naheed *
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(Appeals)
5. DR: ITAT
ASSISTANT REGISTRAR
ITAT NEW DELHI
Date
1. Draft dictated on PS
.08.01.2016
2. Draft placed before author PS
.08.01.2016
3. Draft proposed & placed before .2016 JM/AM
the second member
5 ITA NO. 3608/DEL/2012
4. Draft discussed/approved by JM/AM
Second Member.
5. Approved Draft comes to the .01.2016 PS/PS
Sr.PS/PS
6. Kept for pronouncement on PS
7. File sent to the Bench Clerk PS
12.01.2016
8. Date on which file goes to the AR
9. Date on which file goes to the
Head Clerk.
10. Date of dispatch of Order.
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