ACIT, New Delhi V. Burlington Connection, New Delhi

ITA 2169/DEL/2010

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 3686 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 1 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-06-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 24-06-2011
• Assessment Year: 2006-2007
• Appeal Filed On: 07-05-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: H L DIHANA CIT OSDDR
• Assessee Lawyers: B K ANAND

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH A NEW DELHI) BEFORE SHRI I.P. BANSAL, JUDICIAL MEMBER AND SHRI B.K. HALDAR, ACCOUNTANT MEMBER I.T.A. NO.2168 & 2169 /DEL/2010 ASSESSMENT YEAR : 2003-04 & 2006-07 ACIT, BURLINGTON CONNECTION, CENTRAL CIRCLE-5, B-34, MALCHA MARG, 3 RD FLOOR, NEW DELHI. V. CHANAKAYAPURI, NEW DELHI. (APPELLANT) (RESPONDENT) PAN /GIR/NO. PAN /GIR/NO. PAN /GIR/NO. PAN /GIR/NO.AACFB AACFB AACFB AACFB- -- -9903 9903 9903 9903- -- -B BB B APPELLANT BY : SHRI H.L. DIHANA, CIT- (OSD),DR RESPONDENT BY : SHRI B.K. ANAND, C.A. ORDER PER B.K. HALDAR, AM: THESE ARE TWO APPEALS FILED BY THE REVENUE AGAINST THE RESPECTIVE ORDERS OF LD CIT(A)-I, NEW DELHI , BOTH DA TED 11.2.2010 FOR ASSESSMENT YEAR 2003-04 & 2006-07 RESPECTIVELY. 2. IT IS CONTENDED BY LD AR FOR THE ASSESSEE THAT TAX E FFECT OF EACH OF THE CASES IS LESS THAN `.3 LAKHS. IT WAS, THEREFORE, AR GUED THAT IN VIEW OF THE HON'BLE JURISDICTIONAL HIGH COURT S JUDGMENT IN THE CASE OF CIT V. DELHI RACE CLUB LTD. IN I.T.A. NO.128/2008 DATED 3. 3.2011, THE SAME ARE REQUIRED TO BE REJECTED IN VIEW OF BOARDS F.NO. 279/MISC./142/2007 IT DATED 9.2.2011 WHEREIN MONETARY LIMIT OF TAX EF FECT FOR FILING THE APPEAL BEFORE THE TRIBUNAL WAS RAISED TO `.3 LAKHS. T HE LD DR HAS NOT BROUGHT TO OUR KNOWLEDGE ANY OTHER CASE LAW OF THE J URISDICTIONAL HIGH PAGE 2 OF 3 ITA NO2168-2169/DEL/2010 COURT. IN VIEW OF THE ABOVE, WE DISMISS BOTH THE APPEA LS FILED BY THE REVENUE. 3. IN THE RESULT, BOTH THE APPEALS FILED BY THE REVEN UE ARE DISMISSED. 4. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE O F HEARING I.E. 24 TH JUNE, 2011. SD/- SD/- (I.P. BANSAL) (B.K. HAL DAR) JUDICIAL MEMBER ACCOUNTANT MEMBER DT. 24.6.2011. HMS COPY FORWARDED TO:- 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT (A)-, NEW DELHI. 5. THE DR, ITAT, LOKNAYAK BHAWAN, KHAN MARKET, NEW DEL HI. TRUE COPY. BY ORDER (ITAT, NEW DELHI). DATE OF HEARING 24.6.2011 DATE OF DICTATION 24.6.2011 DATE F ORDER SIGNED BY THE HON'BLE MEMBER. 24.6.2011 DATE OF ORDER SENT TO THE CONCERNED BENCH 24.6.2011 PAGE 3 OF 3 ITA NO2168-2169/DEL/2010