DCIT, New Delhi V. M/s. Hari Chand Shri Gopal, New Delhi

ITA 2318/DEL/2013

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 8286 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 11 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-04-2016
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 18-01-2016
• Assessment Year: 2007-2008
• Appeal Filed On: 18-04-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A K SAROHA
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH C NEW DELHI) BEFORE SHRI I.C. SUDHIR AND SHRI O.P. KANT ITA NO S . 2318 & 2322 /DEL/201 3 ASSESSMENT YEAR: 200 7 - 0 8 & 2008 - 09 DCIT, VS. M/S. HARI CHAND SHRI GOPAL, CENTRAL C IRCLE - 2, 240 - OKHLA IND. ESTATE, NEW DELHI. PHASE - II, NEW DELHI. (PAN: AADFH6729C ) (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI AKSHAT JAIN, CA DEPARTM ENT BY: S HRI AK SAROHA , CIT ( DR ) DATE OF HEARING : 1 8 . 0 1 .201 6 DATE OF PRONOUNCEMENT: 06 : 0 4 .201 6 ORDER PER I.C. SUDHIR : JUDICIAL MEMBER AT THE OUTSET OF HEARING, THE LEARNED AR RAISED A PRELIMINARY OBJECTION AGAINST THE MAINTAINABILITY OF THE PRESENT APPEALS PREFERRED BY THE REVENUE HAVING TAX EFFECT BELOW RS.10 LACS IN EACH OF THE APPEALS AS THE SAME HAVE BEEN PREFERRED BY THE REVENUE IN VIOLATION OF CBDT CIRCULAR NO. 21/2015 DATED 10.12.2015. 2. THE LEARNED SENI OR DR DID NOT DISPUTE THE ABOVE SUBMISSIONS. SHE, HOWEVER, PLACED RELIANCE ON THE ASSESSMENT ORDERS. 3. CONSIDERING THE ABOVE SUBMISSION, WE FIND SUBSTANCE IN THE PRELIMINARY OBJECTION RAISED BY THE LEARNED AR AS THE PRESENT APPEALS HAVING TAX EFFECT BELO W RS.10 LACS EACH BEEN PREFERRED BY THE REVENUE IN 2 VIOLATION OF THE CBDT CIRCULAR DATED 10.12.2015 HAVING THE STATUTORY FORCE UNDER SECTION 268A OF THE INCOME - TAX ACT, 1961, HENCE, THESE ARE NOT MAINTAINABLE. THESE APPEALS ARE ACCORDINGLY DISMISSED. 2. IN RESULT, BOTH THE APPEALS ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 06 . 0 4 . 201 6 S D/ - SD/ - ( O.P . K A NT ) ( I.C. S UDHIR ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 06 / 0 4 /201 6 MOHAN LAL COP Y FORWARDED TO: 1) APPELLANT 2) RESPONDENT 3) CIT 4) CIT(APPEALS) 5) DR:ITAT ASSISTANT REGISTRAR DATE DRAFT DICTATED DIRECTLY ON COMPUTER 0 5 . 0 4 .201 6 DRAFT PLACED BEFORE AUTHOR 0 5 . 0 4 .2016 DRAFT PROPO SED & PLACED BEFORE THE SECOND MEMBER DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. 0 5 .04 .2016 APPROVED DRAFT COMES TO THE SR.PS/PS 0 5 . 0 4 .2016 KEPT FOR PRONOUNCEMENT ON 0 5 .04 .2016 FILE SENT TO THE BENCH CLERK 0 6 . 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.