ITO, Rishikesh V. Rishikesh Truck Owner's Association, Rishikesh

ITA 1722/DEL/2009

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 52454 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 3 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-08-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: F
• Next Hearing Date: 09-08-2011
• Assessment Year: 2003-2004
• Appeal Filed On: 28-04-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRATIMA KAUSHIK
• Assessee Lawyers: O P SAPRA
• Keywords: Tax effect

Judgement Text

ITA NOS. 1722-1723/DEL/2009 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH F NEW DELHI BEFORE SHRI C.L. SETHI, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER I.T.A. NO. 1722 & 1723/DEL/2009 A.YRS. : 2003-04 & 2004-05 INCOME TAX OFFICER, WARD 1, I.D.P.L., VEERBHADRA, RISHIKESH VS. M/S RISHIKESH TRUCK OWNERS ASSOCIATION, HARDWAR ROAD, RISHIKESH (PAN/GIR NO. : R-8533) (APPELLANT) (APPELLANT) (APPELLANT) (APPELLANT) (RESPONDENT) (RESPONDENT) (RESPONDENT) (RESPONDENT) ASSEESSEE BY : SH. O.P. SAPRA, ADV. DEPARTMENT BY : SMT. PRATIMA KAUSHIK, SR. D.R. ORDER ORDER ORDER ORDER PER BENCH PER BENCH PER BENCH PER BENCH THESE APPEALS BY THE REVENUE EMANATE OUT OF RESPEC TIVE ORDERS OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) FOR T HE ASSESSMENT YEARS 2003-04 AND 2004-05. 2. AT THE THRESHOLD, WE NOTE THAT TAX EFFECT IN THE SE CASES IS LESS THAN ` 3 LACS FIXED BY THE CBDT FOR FILING APPEAL B EFORE 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 F ILING APPEAL BEFORE THE APPELLATE TRIBUNAL SHOULD BE MORE THAN ` 3 LAKH S. THE AFORESAID ITA NOS. 1722-1723/DEL/2009 2 INSTRUCTIONS HAVE BEEN HELD TO BE APPLICABLE TO ALL PENDING APPEALS BY THE JURISDICTIONAL HIGH COURT IN THE DECISIONS IN T HE CASES:- (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 BOTH THE PRESENT CASES, ADMITTEDLY THE TAX IS BELOW ` 3 LAKHS. HENCE, THE APPEALS ARE IN CONTRAVENTION OF THE AFORESAID CBDT CIRCULAR/INSTRUCTION. HENCE, THE SAME ARE LIA BLE TO BE DISMISSED. ACCORDINGLY, THESE APPEALS BY THE REVENUE STAND DIS MISSED FOR TAX EFFECT. 3. IN THE RESULT, BOTH THE APPEALS FILED BY THE REV ENUE STAND DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 09/8/2011 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 09/8/2011 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, ASSISTANT REGISTRAR, ITAT, DELHI BENCHES