Sh. Rajender Kr. Kukreja, New Delhi V. ACIT, New Delhi

CO 87/DEL/2010

• Counselvise Citation: [2015] 123 COUNSELVISE.COM (IT) 0527 (ITAT-DELHI)
• Duration Of Justice: 5 year(s) 15 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 06-05-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Next Hearing Date: 23-04-2015
• Assessment Year: 2000-2001
• Appeal Filed On: 21-04-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VIKRAM SAHAY

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI BENCH BENCH BENCH BENCH F FF F : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI G.C. GUPTA BEFORE SHRI G.C. GUPTA BEFORE SHRI G.C. GUPTA BEFORE SHRI G.C. GUPTA, VICE , VICE , VICE , VICE PRESIDENT AND PRESIDENT AND PRESIDENT AND PRESIDENT AND SHRI SHRI SHRI SHRI INTURI RAMA RAO INTURI RAMA RAO INTURI RAMA RAO INTURI RAMA RAO, , , , ACCOUNTANT ACCOUNTANT ACCOUNTANT ACCOUNTANT MEMBER MEMBER MEMBER MEMBER ITA NO ITA NO ITA NO ITA NO . .. . 1388/DEL/2009 1388/DEL/2009 1388/DEL/2009 1388/DEL/2009 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 2000 2000 2000 2000 - -- - 01 0101 01 ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF INCOME TAX, INCOME TAX, INCOME TAX, INCOME TAX, CIRCLE CIRCLE CIRCLE CIRCLE- -- -33(1), 33(1), 33(1), 33(1), N NN NEW DELHI. EW DELHI. EW DELHI. EW DELHI. VS. VS. VS. VS. SHRI RAJENDER KUMAR KUKREJA, SHRI RAJENDER KUMAR KUKREJA, SHRI RAJENDER KUMAR KUKREJA, SHRI RAJENDER KUMAR KUKREJA, P/O M/S UNIVERSAL AUTOMOBILES, P/O M/S UNIVERSAL AUTOMOBILES, P/O M/S UNIVERSAL AUTOMOBILES, P/O M/S UNIVERSAL AUTOMOBILES, 16/11, ARYA SAMAJ ROAD, 16/11, ARYA SAMAJ ROAD, 16/11, ARYA SAMAJ ROAD, 16/11, ARYA SAMAJ ROAD, KAROL BAGH, NEW DELHI. KAROL BAGH, NEW DELHI. KAROL BAGH, NEW DELHI. KAROL BAGH, NEW DELHI. PAN : AAJPK5667L. PAN : AAJPK5667L. PAN : AAJPK5667L. PAN : AAJPK5667L. (APPELLANT) (RESPONDENT) CROSS CROSS CROSS CROSS - -- - OBJECTION OBJECTION OBJECTION OBJECTION NO NONO NO . .. . 87 8787 87 /DEL/20 /DEL/20 /DEL/20 /DEL/20 10 1010 10 ASSESSMENT YEAR : ASSESSMENT YEAR : ASSESSMENT YEAR : ASSESSMENT YEAR : 2000 2000 2000 2000 - -- - 01 0101 01 SHRI RAJENDER SHRI RAJENDER SHRI RAJENDER SHRI RAJENDER KUMAR KUKREJA, KUMAR KUKREJA, KUMAR KUKREJA, KUMAR KUKREJA, P/O M/S UNIVERSAL P/O M/S UNIVERSAL P/O M/S UNIVERSAL P/O M/S UNIVERSAL AUTOMOBILES, AUTOMOBILES, AUTOMOBILES, AUTOMOBILES, 16/11, ARYA SAMAJ ROAD, 16/11, ARYA SAMAJ ROAD, 16/11, ARYA SAMAJ ROAD, 16/11, ARYA SAMAJ ROAD, KAROL BAGH, NEW DELHI. KAROL BAGH, NEW DELHI. KAROL BAGH, NEW DELHI. KAROL BAGH, NEW DELHI. PAN : AAJPK5667L. PAN : AAJPK5667L. PAN : AAJPK5667L. PAN : AAJPK5667L. VS. VS. VS. VS. ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF INCOME TAX, INCOME TAX, INCOME TAX, INCOME TAX, CIRCLE CIRCLE CIRCLE CIRCLE- -- -33(1), 33(1), 33(1), 33(1), NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) REVENUE BY : SHRI VIKRAM SAHAY, SR .DR. ASSESSEE BY : SHRI RAJ KUMAR, ADVOCATE. DATE OF HEARING : 23.04.2015 23.04.2015 23.04.2015 23.04.2015 DATE OF PRONOUNCEMENT : 06.05.2015 06.05.2015 06.05.2015 06.05.2015 ORDER ORDER ORDER ORDER PER G.C. GUPTA PER G.C. GUPTA PER G.C. GUPTA PER G.C. GUPTA, VP , VP , VP , VP : :: : THE APPEAL BY THE REVENUE AND THE CROSS-OBJECTION BY THE ASSESSEE FOR THE ASSESSMENT YEAR 2000-01 ARE DIRECT ED AGAINST THE ORDER OF LEARNED CIT(A)-XXVI, NEW DELHI DATED 23 RD JANUARY, 2009. THESE ARE BEING DISPOSED OF WITH THIS CONSOLIDATED ORDER. ITA NO.1388/DEL/2009 ITA NO.1388/DEL/2009 ITA NO.1388/DEL/2009 ITA NO.1388/DEL/2009 (REVENUES APPEAL) : (REVENUES APPEAL) : (REVENUES APPEAL) : (REVENUES APPEAL) :- -- - 2. AT THE OUTSET, THE LEARNED COUNSEL FOR THE ASSES SEE SUBMITTED THAT THE DISPUTED TAX IN THIS APPEAL BY THE REVENUE IS LESS THAN `4 LAKHS AND, THEREFORE, AS PER CBDT CIRCULAR, THE PRE SENT APPEAL OF THE ITA-1388/D/2009 & C.O.87/DEL/2010 2 REVENUE IS NOT MAINTAINABLE. HE HAS FILED A CHART OF COMPUTATION OF DISPUTED TAX BEFORE THE TRIBUNAL SHOWING THAT THE D ISPUTED TAX COMES TO LESS THAN ` 4 LAKHS, THE LIMIT LAID DOWN BY THE CBDT. 3. LEARNED DR HAS OPPOSED THE SUBMISSIONS OF THE LE ARNED COUNSEL FOR THE ASSESSEE. HE SUBMITTED THAT THE APPEAL OF THE REVENUE WAS FILED IN THE YEAR 2009 AND, THEREFORE, THE ENHANCED LIMIT OF ` 4 LAKHS SHALL NOT APPLY TO THE APPEAL OF THE REVENUE. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND HAV E PERUSED THE ORDER OF THE ASSESSING OFFICER AND THE CIT(A). IT IS NOW WELL-SETTLED THAT THE MONETARY LIMIT FOR DISPUTED TAX RAISED TO ` 4 L AKHS BY THE CBDT APPLIES TO ALL PENDING APPEALS BEFORE THE TRIBUNAL AS WELL. THE REVENUE COULD NOT CONTROVERT THE SUBMISSIONS OF THE ASSESSEE THAT THE DISPUTED TAX IN THIS CASE COMES TO LESS THAN ` 4 LA KHS AS PER THE COMPUTATION OF DISPUTED TAX SHEET FILED BY THE ASSE SSEE. IN THESE FACTS, WE HOLD THAT THE PRESENT APPEAL OF THE REVEN UE IS NOT MAINTAINABLE AND IS ACCORDINGLY DISMISSED IN LIMINE . ASSESSEES CROSS ASSESSEES CROSS ASSESSEES CROSS ASSESSEES CROSS- -- -OBJECTION NO.87/DEL/2010 : OBJECTION NO.87/DEL/2010 : OBJECTION NO.87/DEL/2010 : OBJECTION NO.87/DEL/2010 :- -- - 5. THE LEARNED COUNSEL FOR THE ASSESSEE HAS NOT PRE SSED THE CROSS- OBJECTION PREFERRED BY THE ASSESSEE, WHICH IS, ACCO RDINGLY, DISMISSED. 6. IN THE RESULT, THE APPEAL OF THE REVENUE AND THE CROSS-OBJECTION OF THE ASSESSEE ARE DISMISSED. DECISION PRONOUNCED IN THE OPEN COURT ON 6 TH MAY, 2015. SD/- SD/- ( (( ( INTURI RAMA RAO INTURI RAMA RAO INTURI RAMA RAO INTURI RAMA RAO ) )) ) (G. (G. (G. (G. C. GUPTA C. GUPTA C. GUPTA C. GUPTA ) )) ) ACCOUNTANT ACCOUNTANT ACCOUNTANT ACCOUNTANT MEMBER MEMBER MEMBER MEMBER VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VK. ITA-1388/D/2009 & C.O.87/DEL/2010 3 COPY FORWARDED TO: - 1. APPELLANT : ASSISTANT COMMISSIONER OF INCOME TAX, ASSISTANT COMMISSIONER OF INCOME TAX, ASSISTANT COMMISSIONER OF INCOME TAX, ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE CIRCLE CIRCLE CIRCLE- -- -33(1), NEW DELHI. 33(1), NEW DELHI. 33(1), NEW DELHI. 33(1), NEW DELHI. 2. RESPONDENT : SHRI RAJENDER KUMAR KUKREJA, SHRI RAJENDER KUMAR KUKREJA, SHRI RAJENDER KUMAR KUKREJA, SHRI RAJENDER KUMAR KUKREJA, P/O M/S UN P/O M/S UN P/O M/S UN P/O M/S UNIVERSAL AUTOMOBILES, IVERSAL AUTOMOBILES, IVERSAL AUTOMOBILES, IVERSAL AUTOMOBILES, 16/11, ARYA SAMAJ ROAD, 16/11, ARYA SAMAJ ROAD, 16/11, ARYA SAMAJ ROAD, 16/11, ARYA SAMAJ ROAD, KAROL BAGH, NEW DELHI. KAROL BAGH, NEW DELHI. KAROL BAGH, NEW DELHI. KAROL BAGH, NEW DELHI. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR