DCIT, New Delhi V. Mr. Satinder Singh Chabra, New Delhi

ITA 1953/DEL/2009

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 91482 (ITAT-DELHI)
• Duration Of Justice: 6 year(s) 2 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-07-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 15-07-2015
• Assessment Year: 2000-2001
• Appeal Filed On: 11-05-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K K JASWAL SENIOR
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH G : NEW DELHI) BEFORE SHRI J.S. REDDY, ACCOUNTANT MEMBER AND SHRI A.T. VARKEY, JUDICIAL MEMBER ITA NO.1953/DEL./2009 (ASSESSMENT YEAR : 2000-01) DCIT, CIRCLE 31 (1), VS. MR. SATINDER SINGH CHHAB RA, NEW DELHI. 1, CURZON ROAD, NEW DELHI. (PAN : ABJPS2010P) (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI SANAT KAPOOR, ADVOCATE REVENUE BY : SHRI K.K. JASWAL, SENIOR DR DATE OF HEARING : 15.07.2015 DATE OF PRONOUNCEMENT : 16.07.2015 O R D E R PER A.T. VARKEY, JUDICIAL MEMBER : THIS APPEAL, AT THE INSTANCE OF THE REVENUE, IS DIR ECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS)-X XVI, NEW DELHI DATED 27.02.2009. THE RELEVANT ASSESSMENT YEAR IS 2000-01. THE APPEAL HAS BEEN FILED ON 11.05.2009. 2. AT THE OUTSET OF THE HEARING, THE LD. AR FOR THE ASSESSEE SUBMITTED THAT THE TAX EFFECT ON THE DELETED ADDITION IS LESS THAN THE THRESHOLD LIMIT, I.E. RS.4 LACS. ITA NO.1953/DEL./2009 2 3. ON THE OTHER HAND, LD. DR COULD NOT CONTROVERT T HE FACT THAT THE TAX EFFECT IS MORE THAN RS.4 LAKHS AND FAIRLY CONCEDED THAT THE TAX EFFECT IN THIS CASE IS LESS THAN RS.4 LAKHS. 4. WE HAVE HEARD RIVAL SUBMISSIONS OF THE PARTIES A ND PERUSED THE ENTIRE MATERIAL ON RECORD. AS PER RECENT CBDT INST RUCTION NO. 5/2014 DATED 10.07.2014, THE MONETARY LIMIT FOR FILING APP EAL BY THE DEPARTMENT BEFORE THE ITAT HAS BEEN REVISED TO RS. 4 LACS. THU S, THE DEPARTMENTAL APPEALS, INVOLVING TAX EFFECT BELOW RS. 4 LACS, A RE NOT MAINTAINABLE BEFORE THE ITAT. 4.1. THE HONBLE JURISDICTIONAL DELHI HIGH COURT IN THE CASE OF CIT VS. DELHI RACE CLUB LTD. IN ITA NO. 128/2008, ORDER DAT ED 03.03.2011, BY FOLLOWING THE EARLIER ORDER DATED 02.08.2010 IN ITA NO. 179/1991 IN THE CASE OF CIT DELHI-III VS. M/S P.S. JAIN & CO., HAS HELD THAT SUCH INSTRUCTION/ CIRCULAR WOULD ALSO BE APPLICABLE TO P ENDING CASES. 4.2. ADMITTEDLY THE TAX EFFECT INVOLVED IN THE PRES ENT APPEAL IS BELOW RS.4 LAKHS. THEREFORE, IN VIEW OF THE REVISED INST RUCTION OF THE CBDT, REFERRED TO ABOVE, AND THE HONBLE JURISDICTIONAL HIGH COURTS DECISION IN THE CASE OF DELHI RACE CLUB LTD., SUPRA, THE DEPART MENTAL APPEAL IS NOT MAINTAINABLE. 5. IN THE RESULT, APPEAL FILED BY THE DEPARTMENT IS DISMISSED WITHOUT GOING INTO THE MERITS. ORDER PRONOUNCED IN OPEN COURT ON THIS 16 TH DAY OF JULY, 2015. SD/- SD/- (J.S. REDDY) (A.T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED THE 16 TH DAY OF JULY, 2015 TS ITA NO.1953/DEL./2009 3 COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT(A)-XXVI, NEW DELHI. 5.CIT(ITAT), NEW DELHI. AR, ITAT NEW DELHI.