ITO, New Delhi V. Sh. Amar Singh, New Delhi

ITA 1965/DEL/2013

• Counselvise Citation: [2015] 120 COUNSELVISE.COM (IT) 8847 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 10 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-02-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 26-02-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 04-04-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: Y KAKKAR
• Keywords: Tax effect

Judgement Text

ITA NO.1965/D/2013 ASSTT.YEAR: 2008-09 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A NEW DELHI BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER AND SHRI CHANDRAMOHAN GARG, JUDICIAL MEMBER ITA NO. 1965/DEL/2013 ASSTT.YEAR: 2008-09 INCOME TAX OFFICER, VS AMAR SINGH, WARD-47(3), A-16, SHYAM VIHAR , ROOM NO. 403, PHASE-I, 4 TH FLOOR, CIVIC CENTRE, NEW DELHI. NEW DELHI. (PAN: AXGPS3051C) (APPELLANT) (RESPONDENT) APPELLANT BY: MS Y. KAKKAR, DR RESPONDENT BY: NONE DATE OF HEARING: 26.2.2015 DATE OF PRONOUNCEMENT: 27.2.2015 O R D E R PER C.M. GARG, JUDICIAL MEMBER THIS APPEAL HAS BEEN PREFERRED BY THE REVENUE AGAI NST THE ORDER OF THE CIT(A)-XXX, NEW DELHI DATED 31.01.2013 IN APPEAL N O.0489/2010-11 FOR AY 2008-09. APPLICATION FOR ADJOURNMENT IS REJECTE D. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE ON THE D ATE OF HEARING. FROM PERUSAL OF THE RELEVANT MATERIAL PLACED ON RECORD, WE NOTE THAT TOTAL TAX EFFECT IN THIS CASE IS LESS THAN RS.4 LAKH AND IN VIEW OF THE RECENT INSTRUCTION NO.5/2014 ITA NO.1965/D/2013 ASSTT.YEAR: 2008-09 2 ISSUED BY CBDT ON 10.7.2014 REVISING THE LIMITATION FOR FILING OF APPEAL BEFORE ITAT FIXING THE TAX EFFECT LIMIT AT RS. 4 LAKH, THE APPEAL OF THE REVENUE IS NOT MAINTAINABLE AND LIABLE TO BE DISMISSED IN LIMINE. ON SPECIFIC QUERY FROM THE BENCH, LD. DR FAIRLY ACCEPTED THAT TOTAL TAX EFFECT IN THIS APPEAL IS LESS THAN RS. 4 LAKH. 3. AS PER THE RECENT DECISION OF CIT VS M/S P.S. JA IN AND CO. DATED 2.8.2010 IN ITR 179/1991, THE RECENT BOARD INSTRUCTION REVI SING THE MONETARY LIMIT TO RS. 4 LAKH FOR FILING THE APPEAL BEFORE THE ITAT ON INCOME TAX MATTERS IS VERY MUCH APPLICABLE TO THE OLD REFERENCES WHICH ARE STI LL PENDING UNDECIDED BEFORE THE TRIBUNAL. LD. DR FAIRLY ACCEPTED THAT THE BOAR D INSTRUCTION NO. 5/2014 ISSUED BY CBDT ON 10.7.2014 IS APPLICABLE TO THE PR ESENT CASE. 4. IN VIEW OF ABOVE NOTED SUBMISSIONS, WE ARE INCLI NED TO HOLD THAT THERE IS NO JUSTIFICATION TO PROCEED WITH THE CASES HAVING T AX EFFECT OF LESS THAN RS. 4 LAKH. IN VIEW OF ABOVE, RESPECTFULLY FOLLOWING THE DECISION OF HONBLE JURISDICTIONAL HIGH COURT OF DELHI IN THE CASE OF C IT VS M/S P.S. JAIN & CO. (SUPRA), WE HOLD THAT THIS BEING A LOW TAX EFFECT C ASE, THE APPEAL OF THE REVENUE DESERVES TO BE DISMISSED AND WE DISMISS THE SAME IN LIMINE WITHOUT GOING INTO MERITS. ITA NO.1965/D/2013 ASSTT.YEAR: 2008-09 3 5. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 27.02.2015. SD/- SD/- ( N.K. SAINI ) (CHANDRAMOHAN GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER DT. 27TH FEBRUARY 2015 GS COPY FORWARDED TO:- 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR BY ORDER ASSTT. REGISTRAR