ITO, Rishikesh V. Smt. Urmila Bhandari, Uttrakhand

ITA 1386/DEL/2015

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 3653 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 10 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-01-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: H
• Assessment Year: 2011-2012
• Appeal Filed On: 09-03-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PIYUSH KUMAR KAMAL S
• Assessee Lawyers: AMIT JAIN SENIOR

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 D DD D : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI BEFORE SHRI BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, G.D. AGRAWAL, G.D. AGRAWAL, G.D. AGRAWAL, PRESIDENT PRESIDENT PRESIDENT PRESIDENT AND AND AND AND SMT. BEENA A. PILLAI SMT. BEENA A. PILLAI SMT. BEENA A. PILLAI SMT. BEENA A. PILLAI, JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA ITAITA ITA NO NONO NO . .. . 1386/DEL/2015 1386/DEL/2015 1386/DEL/2015 1386/DEL/2015 ASSESSMENT YEAR : ASSESSMENT YEAR : ASSESSMENT YEAR : ASSESSMENT YEAR : 2011 2011 2011 2011 - -- - 12 1212 12 INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, WARD WARD WARD WARD- -- -2, 2,2, 2, RISHIKESH. RISHIKESH. RISHIKESH. RISHIKESH. VS. VS. VS. VS. SMT. URMILA BHAN SMT. URMILA BHAN SMT. URMILA BHAN SMT. URMILA BHAN DARI, DARI, DARI, DARI, PROP. M/S HOTEL NARAYANA PALACE, PROP. M/S HOTEL NARAYANA PALACE, PROP. M/S HOTEL NARAYANA PALACE, PROP. M/S HOTEL NARAYANA PALACE, TAPOVAN, BADRINATH MARG, TAPOVAN, BADRINATH MARG, TAPOVAN, BADRINATH MARG, TAPOVAN, BADRINATH MARG, DISTRICT TEHRI GARHWAL. DISTRICT TEHRI GARHWAL. DISTRICT TEHRI GARHWAL. DISTRICT TEHRI GARHWAL. PAN : AEBPB5028C PAN : AEBPB5028C PAN : AEBPB5028C PAN : AEBPB5028C (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI LALIT MOHAN AND SHRI PIYUSH KUMAR KAMAL, ADVOCATES. RESPONDENT BY : SHRI AMIT JAIN, SENI OR DR. DATE OF HEARING : 15.01.2018 15.01.2018 15.01.2018 15.01.2018 DATE OF PRONOUNCEMENT : 31.01.2018 31.01.2018 31.01.2018 31.01.2018 ORDER ORDER ORDER ORDER PER G.D. AGRAWAL, PER G.D. AGRAWAL, PER G.D. AGRAWAL, PER G.D. AGRAWAL, PRESIDENT PRESIDENT PRESIDENT PRESIDENT : :: :- -- - THIS APPEAL BY THE REVENUE FOR THE ASSESSMENT YEAR 2011-12 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A), DEHRA DUN DATED 29 TH DECEMBER, 2014. 2. IT IS OBSERVED THAT IN THIS CASE, THE ENTIRE ASS ESSED INCOME IS `25 LAKHS INCLUDING THE DISPUTED ADDITION. THUS, THE T AX EFFECT IN THIS APPEAL BY THE REVENUE IS BELOW `10 LAKHS. THE CBDT IN ITS CIRCULAR NO.21/2015 DATED 10 TH DECEMBER, 2015 HAS REVISED THE MONETARY LIMIT FOR FILING OF THE DEPARTMENTAL APPEALS TO THE ITAT AT `10 LAKHS. LEARNED SENIOR DR AGREED WITH THE SAME. ITA-1386/DEL/2015 2 3. IN VIEW OF THE ABOVE POSITION, WE DEEM IT PROPER TO DISMISS THE APPEAL OF THE REVENUE IN THE LIGHT OF THE CIRCULAR NO.21/2015 OF CBDT DATED 10 TH DECEMBER, 2015. 4. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED DECISION PRONOUNCED IN THE OPEN COURT ON 31.01.2018 . SD/- SD/- (BEENA A. PILLAI (BEENA A. PILLAI (BEENA A. PILLAI (BEENA A. PILLAI ) )) ) ( (( ( G.D. AGRAWAL G.D. AGRAWAL G.D. AGRAWAL G.D. AGRAWAL ) )) ) JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER PRESIDENT PRESIDENT PRESIDENT PRESIDENT VK. COPY FORWARDED TO: - 1. APPELLANT : INCOME TAX OFFICER, WARD INCOME TAX OFFICER, WARD INCOME TAX OFFICER, WARD INCOME TAX OFFICER, WARD- -- -2, RISHIKESH. 2, RISHIKESH. 2, RISHIKESH. 2, RISHIKESH. 2. RESPONDENT : SMT. URMILA BHANDARI, SMT. URMILA BHANDARI, SMT. URMILA BHANDARI, SMT. URMILA BHANDARI, PROP. M/S HOTEL NARAYANA PALACE, PROP. M/S HOTEL NARAYANA PALACE, PROP. M/S HOTEL NARAYANA PALACE, PROP. M/S HOTEL NARAYANA PALACE, TAPOVAN, BADRINATH MARG, TAPOVAN, BADRINATH MARG, TAPOVAN, BADRINATH MARG, TAPOVAN, BADRINATH MARG, DISTRICT TEHRI DISTRICT TEHRI DISTRICT TEHRI DISTRICT TEHRI GARHWAL. GARHWAL. GARHWAL. GARHWAL. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR