ITO, New Delhi V. Vivek Vikas, New Delhi

ITA 1826/DEL/2012

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 69410 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 6 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-10-2013
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: H
• Next Hearing Date: 24-10-2013
• Assessment Year: 2005-2006
• Appeal Filed On: 19-04-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: SAMEER SHARMA
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH H: NEW DELHI) BEFORE SHRI I. C. SUDHIR, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER ITA NO: 1826/DEL/2 012 (A.Y: 2005-06) ITO VS. VIVEK VIKAS WARD-39(2), ROOM NO. 236, 4467, GALI JATAN, C.R. BUILDING, I.P. ESTATE PAHARI DHIRAJ, SADAR BA ZAR NEW DELHI NEW DELHI AACPV5124A (APPELLANT) (RESPONDENT) ASSESSEE BY :SHRI SAMEER SHARMA, DR REVENUE BY : SHRI ANIL SHARMA, ADV. ORDER PER I. C. SUDHIR, JUDICIAL MEMBER: AT THE OUTSET OF HEARING IT WAS POINTED OU T TO THE LD. DR THAT TAX EFFECT IN THE PRESENT APPEAL PREFERRED BY THE REVEN UE IS BELOW RS.3 LAC, HENCE THE PRESENT APPEAL PREFERRED IN VIOLATION OF CBDT INSTRUCTION NO. 3/2011 (F.NO.279/MISC.142/2007/ITJ) DATED 9/2/2011 IS NOT MAINTAINABLE. WE FIND THAT THE GRIEVANCE OF THE RE VENUE IS AGAINST THE ACTION OF THE LD. CIT (A) DELETING THE DISALLOWANCE OF RS.8,13,532 TAX ITA NO.1826.DEL.12 2 EFFECT OF WHICH IS BELOW RS. 3 LAC. AS PER THE SAID INSTRUCTION NO. 3/2011 THE REVENUE IS NOT SUPPOSED TO PREFER APPEAL AGAINS T THE ORDER OF THE FIRST APPELLATE AUTHORITY BEFORE THE TRIBUNAL, HAVI NG TAX EFFECT NOT EXCEEDING THE MONITORY LIMIT OF RS. 3 LAC. THE LD. DR DID NOT DISPUTE THIS MATERIAL FACT THAT TAX EFFECT OF THE PRESENT A PPEAL PREFERRED BY THE REVENUE IS BELOW RS. 3 LAC. 2. UNDER THESE FACTS AND CIRCUMSTANCES, T HE PRESENT APPEAL IS IN VIOLATION OF THE INSTRUCTION NO. 3/2011 OF THE CBDT WHICH HAS ALSO GOT STATUTORY FORCE U/S 268A OF THE ACT, HENCE IT IS NO T MAINTAINABLE. THE SAME IS DISMISSED AS SUCH. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 24 TH OCTOBER / 2013. SD/- S D/- (SHAMIM YAHYA) (I. C. SUDHIR) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED THE 24 TH DAY OF OCTOBER, 2013 R. NAHEED COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. CIT (ITAT), NEW DELHI. AR, ITAT NEW DELHI . ITA NO.1826.DEL.12 3