ACIT, New Delhi V. Smt. Shashi Gandhi, New Delhi

ITA 3115/DEL/2011

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 8374 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 9 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-04-2016
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 18-04-2016
• Assessment Year: 2004-2005
• Appeal Filed On: 10-06-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANIMA BARNWAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH G NEW DELHI) BEFORE SHRI I.C. SUDHIR AND SHRI O.P. KANT ITA NO S . 3115 TO 3118 /DEL/201 1 ASSESSMENT YEAR: 200 4 - 0 5 TO 2007 - 08 ACIT, VS. SHASHI GANDHI, CENTRAL CIRCLE - 7, 1 4 - GOLF LINKS, NEW DELHI. NEW DELHI. (PAN: AA IPG2927Q ) (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI AKSHAT JAIN , CA DEPARTM ENT BY: S MT. ANIMA BARNWAL, SR. DR DATE OF HEARING : 0 4 . 0 4 .201 6 DATE OF PRONOUNCEMENT: 04 : 0 4 .201 6 ORDER PER O.P. KANT : ACCOUNTANT MEMBER AT THE OUTSET OF HEARING, THE LEARNED AR RAISED A PRELIMINARY OBJECTION AGAINST THE MAINTAINABILITY OF T HE 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 SENIOR 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 BELOW RS.10 LACS EACH HAVE BE EN PREFERRED BY THE REVENUE 2 IN 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, THE SE APP EAL ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 04 . 0 4 . 201 6 S D/ - SD/ - ( O.P . K A NT ) ( I.C. UDHIR ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 04 / 0 4 /201 6 MOHAN LAL COPY FORWARDED TO: 1) APPELLANT 2) RESPONDENT 3) CIT 4) CIT(APPEALS) 5) DR:ITAT ASSISTANT REGISTRAR DATE DRAFT DICTATED DIRECTLY ON COMPUTER 04 . 0 4 .201 6 DRAFT PLACED BEFORE AUTHOR 04 . 0 4 .2016 DRAFT PROPOSED & PLACED BEF ORE THE SECOND MEMBER DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. 04 .04 .2016 APPROVED DRAFT COMES TO THE SR.PS/PS 04 . 0 4 .2016 KEPT FOR PRONOUNCEMENT ON 04 .04 .2016 FILE SENT TO THE BENCH CLERK 05 . 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.