DCIT, New Delhi V. Sh. Salek Chand Garg, New Delhi

ITA 158/DEL/2014

• Counselvise Citation: 15820114 RSA 2014
• Duration Of Justice: 1 year(s) 5 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-07-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 03-06-2015
• Assessment Year: 2004-2005
• Appeal Filed On: 08-01-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K K JAISWAL
• Assessee Lawyers: AJAY KUMAR MITTAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: SMC NEW DELHI BEFORE SHRI G.C. GUPTA, VICE PRESIDENT ITA NOS. 158 TO 161 /DEL/201 4 ASSESSMENT YEARS: 2004 - 05 TO 2007 - 08 DCIT, CENTRAL CIRCLE - 5 , VS. SH. SALEK CHAND GARG, DELHI DU - 175, PITAM PURA, DELHI - 110034 (PAN: AEXPG2248H ) (APPELLANT) (RESPONDENT) APPELLANT BY : SH. K.K. JAISWAL, SR. DR RESPONDENT BY : SH. AJAY KUMAR MITTAL, CA DATE OF HEARING: 03.06.2015 DATE OF PRONOUNCEMENT : 03.07.2015 O R D E R PER G.C. GUPTA, VICE PRESIDENT THESE FOUR APPEALS BY THE REVENUE FOR THE ASSESSMENT YEAR S 2004 - 05 TO 2007 - 08 ARE DIRECT ED AGAINST THE ORDER O F LEARNED CIT(A). THESE ARE BEING DISPOSED OF WITH THIS CONSOLIDATED ORDER. 2. THE L EARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE PRESENT APPEALS OF THE REVENUE ARE NOT MAINTAINABLE AS THE DISPUTED TAX IN ALL THESE APPEALS OF TH E REVENUE ARE LESS THAN THE AMOUNT OF RS. 4 LAKHS EACH, THE MONETARY LIMIT FIXED BY THE CBDT FOR FILING THE APPEAL BEFORE THE TRIBUNAL. 2 ITA NOS. 158 TO 161/DEL/2014 AY: 2004 - 05 TO 2007 - 08 2 3. THE LEARNED DR COULD NOT CONTROVERT THE SUBMISSION OF THE LEARNED COUNSEL FOR THE ASSESSEE. HOWEVER, HE RELIED UPON THE ORDER OF THE ASSESSING OFFICER. 4. I HAVE CONSIDER ED THE RIVAL SUBMISSIONS OF THE PARTIES AND HAVE PERUSED THE ORDERS OF THE ASSESSING OFFICER AND THE CIT(A). I FIND THAT THE DISPUTED TAX AMOUNT IN THESE APPEALS OF THE REVENUE IS LESS THAN RS. 4 LAK HS EACH , THE MONETARY LIMIT FIXED BY THE CBDT FOR FILING AN APPEAL BEF ORE THE TRIBUNAL. ACCORDINGLY, THE PRESENT APPEALS PREFERRED BY THE REVENUE ARE NOT MAINTAINABLE AND ARE DISMISSED IN LIMINE. 5. IN THE RESULT, ALL THE FOUR APPEALS OF THE REVENUE ARE DISM ISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 03.07. 2 0 15 . SD/ - ( G.C. GUPTA ) VICE PRESIDENT DATED: 03.07 . 2015 *RK/ - COPY OF THE ORDER FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR 6. GUARD FILE TRUE COPY BY ORDER ASSISTANT REGISTRAR