DCIT, New Delhi V. Dr. Naresh Kumar Trehan, New Delhi

ITA 3084/DEL/2015

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 5783 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 1 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-06-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: I
• Assessment Year: 2010-2011
• Appeal Filed On: 15-05-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S R SENAPATI
• Assessee Lawyers: H N MEHROTRA
• Keywords: Tax effect

Judgement Text

1 ITA. 3084 (DEL)/2015. SHRI [DR.] NARESH K. TREHAN. IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCHES: E NEW DELHI ] BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L. P. SAHU, ACCOUNTANT MEMBER I.T. APPEAL NO. 3084/DEL/2015 ASSESSMENT YEAR : 2010-11. DEPUTY COMMISSIONER SHRI [DR.] NARESH KUMAR TREHAN, OF INCOME TAX, VS. B 4, MAHARANI BAGH, CIRCLE : 10 (1), N E W D E L H I. N E W D E L H I. PAN : AACPT 7305 F (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI H. N. MEHROTRA, ADV.; DEPARTMENT BY : SHRI S.R. SENAPATI, SR. D. R.; DATE OF HEARING : 27.06.2018. DATE OF PRONOUNCEMENT : 27.06.2018 O R D E R PER L. P. SAHU, A. M. : THIS IS AN APPEAL FILED BY THE REVENUE AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)XX, NEW DELHI, DATED 2-01-2015, FOR THE ASSESSMENT YEAR 2010-11, ON THE FOLLOWING GROUND OF APPEAL :- 2 ITA. 3084 (DEL)/2015. SHRI [DR.] NARESH K. TREHAN. WHETHER ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN LAW, THE LD. CIT (APPEALS) ERRED IN DELETING THE PENALTY OF RS.8,30,520/- UNDER SECTION 271(1)(C) IGNORING THE FACT THAT IN THE AUDIT REPORT IT WAS MENTIONED THAT THE AUDITOR WERE UNABLE TO ASCERTAIN THE QUANTUM OF PERSONAL EXPENSES DEBITED TO P & L A/C. 2. SINCE UNDISPUTEDLY THE TAX EFFECT IN THIS APPEAL PREFERRED BY THE REVENUE IS BELOW RS.10,00,000/-, HENCE THE PRESENT APPEAL IS NOT MAINTAINABLE AS THIS HAS BEEN FILED IN VIOLATION OF THE CBDT CIRCULAR NO.21/2015 DATED 10.12.2015, WHICH IS HAVING STATUTORY FORCE UNDER SECTION 268A OF THE I. T. ACT. THE APPEAL IS ACCORDINGLY DISMISSED, AS NOT MAINTAINABLE. 3. IN THE RESULT, THE APPEAL FILED BY THE REVENUE IS DISMISSED. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON : 27 TH JUNE, 2018 . SD/- SD/- ( AMIT SHUKLA ) ( L. P. SAHU ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 27.06.2018. *MEHTA* 3 ITA. 3084 (DEL)/2015. SHRI [DR.] NARESH K. TREHAN. COPY OF THE ORDER FORWARDED TO: 1. APPELLANT; 2. RESPONDENT; 3. CIT; 4. CIT (APPEALS); 5. DR, ITAT, NEW DELHI. //TRUE COPY// BY ORDER ASSISTANT REGISTRAR UP-LOADED ON WEBSITE ON: 27.6.18 . DATE DRAFT DICTATED ON 27.06.2018. DRAFT PLACED BEFORE AUTHOR 27.06.2018. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER. 27.06.2018. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. 27.06.2018. APPROVED DRAFT COMES TO THE SR.PS/PS. 27.06.2018. KEPT FOR PRONOUNCEMENT ON 27.06.2018. FILE SENT TO THE BENCH CLERK ON : 27.06.2018. DATE ON WHICH FILE GOES TO THE AR DATE ON WHICH FILE GOES TO THE HEAD CLERK. DATE OF DISPATCH OF ORDER.