Sh. Manish Arya, New Delhi V. ITO, New Delhi

CO 2/DEL/2011

• Counselvise Citation: [2011] 122 COUNSELVISE.COM (IT) 6187 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 24 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 28-06-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 28-06-2011
• Assessment Year: 2005-2006
• Appeal Filed On: 04-01-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: Y KAKKAR
• Assessee Lawyers: N P MISHRA
• Keywords: Tax effect

Judgement Text

ITA NO. 4846/DEL/2010 AND CO NO. 2/DEL/2011 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH E NEW DELHI BEFORE SHRI C.L. SETHI, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER I.T.A. NO. 4846/DEL/2010 A.YRS. : 2005-06 INCOME TAX OFFICER, WARD 23(4), ROOM NO. 188, 3TH FLOOR, C.R. BUILDING, NEW DELHI 110 002 VS. SH. MANISH ARYA, A-113, SHIVALIK, MALVIYA NAGAR, NEW DELHI 110 017 (PAN/GIR NO. : AFHPA0054N) AND C.O. NO. 2/DEL/2011 (IN ITA NO. 4846/ DEL/2010) A.Y. 2005-06 SH. MANISH ARYA, VS. INCOME TAX OFFICER, A-113, SHIVALIK, MALVIYA NAGAR, WARD 23(4), NEW DELHI 110 017 ROOM NO. 188, 3TH FLOOR, (PAN/GIR NO. : AFHPA0054N) C.R. BUILDING, NEW DELHI -110002 (APPELLANT) (APPELLANT) (APPELLANT) (APPELLANT) (RESPONDENT) (RESPONDENT) (RESPONDENT) (RESPONDENT) ASSEESSEE BY : SH. N.P. MISHRA, ADV. DEPARTMENT BY : MS. Y. KAKKAR, SR. D.R. ORDER ORDER ORDER ORDER PER BENCH PER BENCH PER BENCH PER BENCH THIS APPEAL BY THE REVENUE AND CROSS OBJECTION BY T HE ASSESSEE EMANATE OUT OF ORDER OF THE LD. COMMISSIONER OF INCO ME TAX (APPEALS) DATED 17.8.2010 AND PERTAIN TO ASSESSMENT YEAR 200 5-06. ITA NO. 4846/DEL/2010 AND CO NO. 2/DEL/2011 2 REVENUES APPEAL 2. AT THE THRESHOLD, WE NOTE THAT TAX EFFECT IN THI S CASE IS LESS THAN ` 3 LACS FIXED BY THE CBDT FOR FILING APPEAL BEFORE THE TRIBUNAL. AS PER INSTRUCTION NO. 3/2011 (F.NO. 279/MISC./142/2007-ITJ) DATED 09.02.2011 ISSUED BY THE CBDT, THE TAX EFFECT FOR FILING APPEA L BEFORE THE APPELLATE TRIBUNAL SHOULD BE MORE THAN ` 3 LAKHS. THE AFORES AID INSTRUCTIONS HAVE BEEN HELD TO BE APPLICABLE TO ALL PENDING APPE ALS BY THE JURISDICTIONAL HIGH COURT IN THE DECISIONS IN THE C ASES:- (I) C.I.T. VS. M/S P.S. JAIN & CO. IN ITA NO. 179/1 991, ORDER DATED 2 ND AUGUST, 2010. (II) C.I.T. VS. DELHI RACE CLUB IN ITA NO. 128/2008 , ORDER DATED 3 RD MARCH, 2011. 2.1 IN THE PRESENT CASE, ADMITTEDLY THE TAX IS BELO W ` 3 LAKHS. HENCE, THE APPEAL IS IN CONTRAVENTION OF THE AFORESAID CBDT CIRCULAR/INSTRUCTION. HENCE, THE SAME IS LIABLE TO BE DISMISSED. ACCORDINGLY, THIS APPEAL BY THE REVENUE STANDS DISMI SSED FOR TAX EFFECT. 3. IN THE RESULT, THE APPEAL FILED BY THE REVENUE I S DISMISSED. ASSESSEES CROSS OBJECTION 4. THE CROSS OBJECTION FILED BY THE ASSESSEE IS ON LY SUPPORTIVE OF THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APP EALS). SINCE WE ITA NO. 4846/DEL/2010 AND CO NO. 2/DEL/2011 3 HAVE DISMISSED THE REVENUES APPEAL AS ABOVE, THE CROSS OBJECTION STANDS DISMISSED AS INFRUCTUOUS. 5. IN THE RESULT, THE APPEAL FILED BY THE REVENUE AND CROSS OBJECTION FILED BY THE ASSESSEE STAND DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 28/6/2011 UPO N CONCLUSION OF HEARING. SD/- SD/- [ [[ [C.L. SETHI C.L. SETHI C.L. SETHI C.L. SETHI] ]] ] [SHAMIM YAHYA] [SHAMIM YAHYA] [SHAMIM YAHYA] [SHAMIM YAHYA] JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER DATE 28/6/2011 SRB COPY FORWARDED TO: COPY FORWARDED TO: COPY FORWARDED TO: COPY FORWARDED TO: - -- - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, DEPUTY REGISTRAR, ITAT, DELHI BENCHES ,.