Pr. Commissioner Of Income Tax- 6 v. Nirvan Clothing Co. Ltd

$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 2. + ITA 149/2016 PR. COMMISSIONER OF INCOME TAX- 6 ..... Appellant Through: Mr. Rahul Chaudhary and Mr.Raghvendra Singh, Senior Standing Counsel. versus NIRVAN CLOTHING CO. LTD. ..... Respondent CORAM:JUSTICE S. MURALIDHAR JUSTICE VIBHU BAKHRU % O R D E R23.02.2016 1. This appeal by the Revenue under Section 260A of the Income Tax Act, 1961 (‘Act’) is directed against an order dated 30[th] July 2015 passed by the Income Tax Appellate Tribunal (‘ITAT’) in ITA No. 3641/Del/2013 filed by the Revenue for the Assessment Year (‘AY’) 2006-07. 2. It is seen that the ITAT dismissed the aforementioned appeal of the Revenue only on the ground that the tax effect was less than Rs. 4 lakhs and that in terms of Instruction No. 5 of 2014 dated10th July 2014 it would have to be treated as not maintainable. 3. It is pointed out by Mr. Raghvendra Singh, learned counsel for the Revenue, that in the instant case the Revenue was relying on the exception ITA No. 149/2016 provided under para 8(c) of the said Instruction to cases where the Revenue Audit objection has been accepted by the Department. 4. It appears that the ITAT’s attention was not drawn to the above fact when it passed the impugned order. 5. Considering that the appeal before the ITAT was not heard on merits, the Court considers it appropriate to set aside the impugned order dated 30[th] July 2015 and restore ITA No. 3641/Del/2013 to the file of the ITAT for being dealt with on merits. The ITAT will proceed with the said appeal only after service of notice upon the Assessee. 6. The appeal is disposed of in the above terms. S. MURALIDHAR, J FEBRUARY 23, 2016 dn VIBHU BAKHRU, J