ITO, New Delhi V. Sh. Gaurav Arora, Faridabad

ITA 1157/DEL/2009

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 52793 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 6 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-10-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 04-10-2011
• Assessment Year: 2004-2005
• Appeal Filed On: 27-03-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A K MONGA
• Assessee Lawyers: DR RAKESH GUPTA ADV SH TARUN
• Keywords: Tax effect

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C NEW DELHI BEFORE SHRI C.L. SETHI, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER I.T.A. NO. 1157/DEL/2009 A.Y. : 2004-05 INCOME TAX OFFICER, WARD 1(1), FARIDABAD VS. SH. GAURAV ARORA, S/O LATE SH. SATISH KUMAR ARORA, 469, SECTOR-16A, FARIDABAD (PAN/GIR NO. : ABZPA 5611P) AND C.O. NO. 117/DEL/2009 (IN ITA NO. 1157 /DEL/2009) A.Y. 2004-05 SH. GAURAV ARORA, VS. INCOME TAX OFFICER, C/O M/S CORPORATE PROFESSIONALS, WARD 1(1), D-28, SOUTH EXTENSION, PART-I, FARIDABAD NEW DELHI 110 049 (PAN/GIR NO. : ABZPA 5611P) (APPELLANT ) (APPELLANT ) (APPELLANT ) (APPELLANT ) (RESPONDENT ) (RESPONDENT ) (RESPONDENT ) (RESPONDENT ) ASSEESSEE BY : DR. RAKESH GUPTA, ADV. SH. TARUN, ADV. DEPARTMENT BY : SH. A.K. MONGA, 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 21.1.2009 AND PERTAIN TO ASSESSMENT YEAR 200 4-05. 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. LD. COUNSEL OF THE ASSESSEE SUBMITTED THAT HE SHA LL NOT BE PRESSING THE CROSS OBJECTION. ACCORDINGLY, THE CROS S OBJECTION STANDS DISMISSED AS NOT PRESSED. 3 5. IN THE RESULT, THE APPEAL FILED BY THE REVENUE STANDS DISMISSED AND CROSS OBJECTION FILED BY THE ASSESSEE STANDS DI SMISSED AS NOT PRESSED. ORDER PRONOUNCED IN THE OPEN COURT ON 04/10/2011 UP ON 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 04/10/2011 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