JCIT, Ghaziabad V. M/s Satish Kumar, Ghaziabad

ITA 3255/DEL/2013

• Counselvise Citation: 325520114 RSA 2013
• Duration Of Justice: 6 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-11-2013
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2005-2006
• Appeal Filed On: 22-05-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RENUKA JAIN GUPTA
• Keywords: Tax effect

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : G NEW DELHI BEFORE SHRI J.SUDHAKAR REDDY, A.M. AND SHRI RAJPAL YADAV, JM ITA NO. 3255/DEL/2013 ASSESSMENT YEAR : 2005-06 JCIT, RANGE 2 VS. SH. SATISH KUMAR GHAZIABAD 1001, MALAYGIRI APARTMENT KAUSHAMBI GHAZIABAD PAN: AFRPK 2819 R (APPELLANT) (RESPONDENT) APPELLANT BY:- SMT.RENUKA JAIN GUPTA, SR.D.R. RESPONDENT BY:- NONE O R D E R PER J.SUDHAKAR REDDY, AM THIS IS AN APPEAL FILED BY THE REVENUE DIRECTED AGA INST THE ORDER OF THE LD.COMMISSIONER OF INCOME TAX (APPEALS), MUZAFFARNA GAR DT. 07.02.2013 PERTAINING TO THE ASSESSMENT YEAR 2005-06. 2. THE CBDT VIDE INSTRUCTION NO.3/2011 DT. 09.02.20 11, REVISED THE LIMIT FOR PREFERRING REVENUES APPEAL FROM RS.2 LACS TO RS.3 LACS. IT IS SEEN THAT THE TAX EFFECT IN THE PRESENT APPEAL IS BELOW RS.3 LACS . 3. THE LD.SR.D.R. AGREES THAT THE TAX EFFECT IN THE PRESENT APPEAL IS BELOW THE MINIMUM LIMIT. 2 4. WE HAVE HEARD LD.SR.D.R.. THE CBDT, VIDE THE AB OVE REFERRED INSTRUCTION HAS CLEARLY LAID DOWN THAT THE REVENUE SHOULD NOT FILE APPEALS AGAINST THE ORDER OF THE CIT(A) BEFORE ITAT, IF THE TAX EFFECT INVOLVED IN THE APPEAL, EXCLUDING INTEREST, IS LESS THAN RS.3 LACS. THE TAX PAYABLE IN THE PRESENT APPEAL BEING BELOW RS. 3 LACS. THE REVENUE S APPEAL IS FILED IN CONTRAVENTION OF THE SAID CIRCULAR. HENCE THE SAME IS FISMISSED AS NOT MAINTAINABLE. 5. IN THE RESULT THE APPEAL OF THE REVENUE IS DISM ISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 28 TH NOVEMBER, 2013. (RAJPAL YADAV) (J. SUDHAKAR REDDY) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: THE 28 TH NOVEMBER, 2013 *MANGA COPY OF THE ORDER FORWARDED TO: 1. APPELLANT; 2.RESPONDENT; 3.CIT; 4.CIT (A); 5.DR; 6.GUARD FILE BY ORDER ASST. REGISTRAR 3