ACIT, New Delhi V. Shri Mandeep Singh, Gurgaon

ITA 3368/DEL/2011

• Counselvise Citation: [2011] 119 COUNSELVISE.COM (IT) 7083 (ITAT-DELHI)
• Duration Of Justice: 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-08-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 29-08-2011
• Assessment Year: 2008-2009
• Appeal Filed On: 29-06-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R S NEGI
• Assessee Lawyers: J S KOCHAR; US KOCHAR
• Keywords: Additional evidence; Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH E NEW DELHI) BEFORE HONBLE VICE PRESIDENT SHRI G.E. VEERABHADRA PPA AND HONBLE JUDICIAL MEMBER SHRI RAJPAL YADAV I.T.A. NO.3368/DEL/2011 ASSESSMENT YEAR: 2008-09 A.C.I.T., VS. SHRI MANDEEP SINGH, CIRCLE 44(1), 201, BLOCK-23, HERITAGE NEW DELHI CITY, GURGAON(HARYANA) PAN NO.AAAC0 659K (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI R.S. NEGI, SR. DR RESPONDENT BY : S/SHRI U.S. KOCHAR AND J.S. KOCHAR, CA. ORDER PER RAJPAL YADAV, JM: THE REVENUE IS IN APPEAL BEFORE US AGAINST THE ORDER O F LEARNED CIT(A) DATED 29 TH APRIL, 2011 PASSED FOR ASSESSMENT YEAR 2008-09. THE GRIEVANCE OF THE REVENUE IS THAT LEARNED CIT(A) HAS E RRED IN DELETING THE ADDITION OF `8,40,000/- BY ADMITTING ADDITIONAL EVIDENCE. 2. THE LEARNED COUNSEL FOR THE ASSESSEE AT THE VERY OUT SET SUBMITTED THAT CBDT HAD ISSUED INSTRUCTION BEARING NO.3 ON 9 TH FEBRUARY, 2011. THE CBDT HAS DIRECTED THE REVENUE O FFICIALS NOT TO FILE ANY APPEAL BEFORE THE TRIBUNAL AGAINST THE ORDER OF LEARNED CIT(A) IF THE REVENUE EFFECT BY VIRTUE OF SUCH ORDER IS LESS THAN `3,00,000/-. LEARNED COUNSEL POINTED THAT THAT IT IS A CASE OF INDI VIDUAL AND ON AN ADDITION OF `8,40,000/-, WHICH HAS BEEN DELETED BY L EARNED CIT(A) THE REVENUE EFFECT WOULD BE LESS THAN `3 LACS. THIS APPEAL HAS BEEN FILED AFTER THE INSTRUCTIONS ISSUED BY THE CBDT. IN VIEW OF THESE INSTRUCTIONS, THIS APPEAL IS NOT MAINTAINABLE. 2 3. LEARNED DR WAS UNABLE TO CONTROVERT THE CONTENTIO N OF LEARNED COUNSEL FOR THE ASSESSEE. 4. ON DUE CONSIDERATION OF THE FACTS AND CIRCUMSTANCES OF THE CASE, WE ARE OF THE VIEW THAT PRESENT CASE DOES NOT FALL WIT HIN THE CONDITIONS ENUMERATED IN CLAUSE 8 OF THE INSTRUCTIONS WHICH PROVI DE EXEMPTION FROM THE APPLICATION OF INSTRUCTIONS. THE APPEAL HAS BEEN FILED AGAINST THE ORDER OF LEARNED CIT(A) PASSED IN APRIL, 2011 AND THE TAX EFFECT IS LESS THAN `3 LACS. THEREFORE, CONSIDERING THE INSTRUCTI ONS, WE ARE OF THE CONSIDERED VIEW THAT THIS APPEAL IS NOT MAINTAINABLE. 5. IN RESULT, APPEAL OF THE REVENUE IS DISMISSED. THIS ORDER WAS PRONOUNCED IN THE OPEN COURT ON 29.08 .2011. SD/- SD/- ( G.E. VEERABHADRAPPA ) ( RAJPAL Y ADAV ) VICE PRESIDENT JUDICIAL MEMBER DT. 29.08.2011. NS COPY FORWARDED TO:- 1. ACIT, CIRCLE 44(1), NEW DELHI. 2. SHRI MANDEEP SINGH, 201, BLOCK-23, HERITAGE CITY , GURGAON, HARYANA. 3. THE CIT 4. THE CIT (A)-, NEW DELHI. 5. THE DR, ITAT, LOKNAYAK BHAWAN, KHAN MARKET, NEW DELHI. TRUE COPY. BY ORDER (ITAT, NEW DELHI). DATE OF HEARING 29.08.2011 DATE OF DICTATION 29.08.2011 DATE OF ORDER SIGNED BY THE HON'BLE MEMBER. 30.08.2011 DATE OF ORDER SENT TO THE CONCERNED BENCH 30.08.2011