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Income-tax Officer, Ward-2(1), Dehradun. Vs. Kamal Narayan Sharma 53, E.C. Road, Dehradun.
January, 19th 2016
               DELHI BENCH "B" NEW DELHI

                         ITA no. 3810/Del/2014
                         Asstt. Yr: 2004-05
Income-tax Officer,             Vs. Kamal Narayan Sharma
Ward-2(1), Dehradun.                  53, E.C. Road, Dehradun.

( Appellant )                               (Respondent)

      Appellant by  :          Shri Amrit Lal Sr. DR
      Respondent by :          None

                  Date of hearing    :      07/12/2015.
                  Date of order      :      14/01/2016.



      This is revenue's appeal against the order dated 11.04.2014, passed by

the ld. CIT(A)-1, Dehradun, relating to A.Y. 2004-05.

2.    Apparently, the tax effect involved in the present departmental appeal

is less than Rs. 10 lakhs. The recent CBDT Circular No. 21/2015 dated

10.12.2015 stipulates that no departmental appeal, involving      tax effect

below Rs.10 lakhs, shall be filed before the ITAT. Para 10 of the Circular

specifies that such instruction would apply retrospectively and the pending

appeals below the specified tax limit of Rs.10 lakh may be withdrawn/not


3.   Ld. DR could not controvert the aforementioned factual position. He,

however, referring to clarification given in paragraph 7 of the Circular,

submitted that withdrawal of the appeal by the Revenue on account of low

tax effect should not be considered as a precedent in the subsequent years of

the acceptance of issues involved in this appeal and, therefore, if in the

subsequent year similar issue arises before the ITAT, where the appeal is

above the tax limit, as prescribed in this Circular, the same should be

decided on merits.

4.    Since the tax effect involved in the present departmental appeal is

below 10 lakhs, therefore, in view of     recent CBDT Circular No. 21/2015

dated 10.12.2015, this appeal is not maintainable in terms of section

268A(1) of the Income-tax Act. However, we may clarify that if on receipt

of this order, the Assessing Officer finds that the tax effect involved is above

Rs.10 lacs or in any other manner, the circular is not applicable in view of

exceptions culled out in the circular, he will be at liberty to take such steps,

as deem fit, to recall the order. We also agree with the contention of the

learned CIT(DR) that this order would not be considered as an acceptance

by the Revenue on the issue involved in this appeal and will not be an

estoppel for the Revenue to take up the issue involved in this appeal before

the ITAT on merits if the tax effect in those years is more than 10 lakhs.

5.    Keeping in view the aforementioned CBDT               Circular and the

provisions of section 268A of the Income-tax Act, 1961, without going into

merits of the cases, we dismiss the instant appeal filed by the Revenue as tax

effect in this appeal is less than Rs.10.00 lacs.

Order pronouncement in open court on 14/01/2016.

            Sd/-                                    Sd/-
 (SUCHITRA KAMBLE)                           (S.V. MEHROTRA)
JUDICIAL MEMBER                             ACCOUNTANT MEMBER
Dated: 14/01/2016.
Copy of order to:
   1. Assessee
   2. AO
   3. CIT
   4. CIT(A)
   5. DR, ITAT, New Delhi.
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