ACIT, New Delhi V. Mr. Arun Mitter, New Delhi

ITA 1793/DEL/2011

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 8055 (ITAT-DELHI)
• Duration Of Justice: 5 year(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-04-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 12-04-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 13-04-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANIMA BARNWAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH G NEW DELHI) BEFORE SHRI I.C. SUDHIR AND SHRI O.P. KANT ITA NO. 17 9 3 /DEL/201 1 ASSESSMENT YEAR: 200 8 - 0 9 ACIT, VS. ARUN MITTER, CENTRAL CIRCLE - 7, C - 29, MAYFAIR GARD ENS, NEW DELHI. HAUZ KHAS ENCLAVE, NEW DELHI. (PAN: AA LP M 8980F ) (APPELLANT) (RESPONDENT) ASSESSEE BY: S/SHRI A.T.PANDA, ADV. DEPARTMENT BY: S MT. ANIMA BARNWAL, SR. DR ITA NO. 70 8 /DEL/2012 ASSESSMENT YEAR: 2005 - 06 ITO, VS. SANTOSH KUMAR, WARD 2(3), , 273 - BUDHANA GATE,, MEERUT. MEERUT., (PAN: AFFPK6030D) (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI V. RAJ KUMAR ADV. DEPARTMENT BY: S MT. ANIMA BARNWAL, SR. DR ITA NO. 564/DEL/2010 ASSESSMENT YEAR: 2006 - 07 DCIT, VS. ASHOK KHATTAR, CENTRAL CIRCLE - 7, 54 - SUKH CHAIN MARG, NEW DELHI. DLF PHASE - I,, GURGAON. (PAN: AFWPK1853Q) (APPEL LANT) (RESPONDENT) ASSESSEE BY: S/SHRI A.T.PANDA, ADV. DEPARTMENT BY: S MT. ANIMA BARNWAL, SR. DR 2 ITA NO. 64/DEL/2004 B.P. 01.04.1990 TO 11.01.2001 ACIT, VS. SMT. ASHA JAIN, CENTRAL CIRCLE - 8, 28 - NEW ROHTAK ROAD, NEW DELHI. NEW DELHI. (PAN: ACDPJ8968F) (APPELLANT) (RESPONDENT) ITA NO. 63/DEL/2004 B.P. 01.04.1990 TO 11.01.2001 ACIT, VS. SHRI R.P. JAIN, CENTRAL CIRCLE - 8, 28 - NEW ROHTAK ROA D, NEW DELHI. NEW DELHI. (PAN: ACDCJ8967C) (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI SOMIL AGGARWAL . DEPARTMENT BY: S MT. ANIMA BARNWAL, SR. DR DATE OF HEARING : 1 1 . 0 4 .201 6 & 1 2 .4.2016 DATE OF PRONOUNCEMENT: 27 : 0 4 .201 6 ORDER PER I.C. SUDHIR : JUDICIAL MEMBER AFTER CONSIDERING SUBMISSIONS MADE BY THE PARTIES , WE FIND SUBSTANCE IN THE PRELIMINARY OBJECTION RAISED BY THE LEARNED AR AND ACCORDINGLY HOLD THAT EACH OF THE ABOVE APPEALS PREFERRED BY THE REVENUE HAVING TAX EFFECT BELOW RS.10 LACS IS NOT MAINTAINABLE SINCE THESE APPEALS HAVE BEEN PREFERRED IN VIOLATION OF CBDT CIRCULAR NO. 21/2015 DATED 10.12.2015 ENFORCEABLE 3 UNDER SECTION 268A OF THE IN COME - TAX ACT, 1961. THESE APPEALS ARE ACCORDINGLY DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 27 . 0 4 . 201 6 S D/ - SD/ - ( O.P . K A NT ) ( I.C. S UDHIR ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 27 / 0 4 /201 6 MOHAN LAL COPY FORWARDED TO: 1) APPELLANT 2) RESPONDENT 3) CIT 4) CIT(APPEALS) 5) DR:ITAT ASSISTANT REGISTRAR DATE DRAFT DICTATED DIRECTLY ON COMPUTER 27 . 0 4 .201 6 DRAFT PLACED BEFORE AUTHOR 27 . 0 4 .2016 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. 27 .04 .2016 APPROVED DRAFT COMES TO THE SR.PS/PS 27 . 0 4 .2016 KEPT FOR PRONOUNCEMENT ON 27 .04 .2016 FILE SENT TO THE BENCH CLERK 28 . 0 4 .2016 DATE ON WHICH FILE GOES TO THE AR DATE ON WHICH FILE GOES TO THE HEAD CLERK. DATE OF DISPATCH OF ORDER. 4