JCIT, Ghaziabad V. M/s. Sunder Deep Educational Society, Ghaziabad

ITA 3603/DEL/2013

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 77728 (ITAT-DELHI)
• Duration Of Justice: 44 year(s) 4 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-05-2014
• Appeal Filed By: Department
• Assessment Year: misc
• Appeal Filed On: 01-01-1970
• Court: TRIBUNAL
• Department Lawyers: G H SEMA SENIOR
• Keywords: Question of law; Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH G : NEW DELHI) BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND SHRI B.C. MEENA, ACCOUNTANT MEMBER ITA NO.3603/DEL./2013 (ASSESSMENT YEAR : 2006-07) JCIT, RANGE 2, VS. M/S. SUNDER DEEP EDUCATIONAL SO CIETY, GHAZIABAD. 35, NAYA GANJ, GHAZIABAD. (PAN : AAETS5165J) (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI ROHAN KHARE, ADVOCATE REVENUE BY : SHRI G.H. SEMA, SENIOR DR ORDER PER B.C. MEENA, ACCOUNTANT MEMBER : THIS APPEAL BY THE REVENUE FOR THE ASSESSMENT YE AR 2006-07 ARISES OUT OF THE ORDER OF LD. CIT (APPEALS), GHAZIABAD. THE GROUNDS OF APPEAL RAISED IS REPRODUCED AS UNDER:- 1. THAT THE LD. CIT (A) HAS ERRED IN LAW AND ON FA CTS AND CIRCUMSTANCES OF THE CASE, IN DELETING THE ADDITION OF RS.9,66,826/- MADE ON ACCOUNT OF UNEXPLAINED INVEST MENT IN CONSTRUCTION OF THE BUILDING. 2. THAT THE LD. CIT (A) HAS ERRED IN LAW AND ON FAC TS AND CIRCUMSTANCES OF THE CASE, IN DELETING THE ADDITION S OF RS.9,66,826/- MADE BY THE A.O. THE AO HAS ALREADY ALLOWED 50% DIFFERENCE BETWEEN DVO AND ASSESSEE VALUATION. ITA NO.3603/DEL/2013 2 3. HENCE ORDER OF THE LD. CIT (A) BE CANCELLED AND THE ORDER OF A.O. BE RESTORED. 4. THE APPELLANT CRAVES TO MODIFY/AMEND OR ADD ANY ONE OR MORE GROUNDS OF APPEAL. 2. AT THE OUTSET, LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE TAX EFFECT IN THIS CASE IS LESS THAN RS. 3.00 LAKH. THIS POSITION IS ADMITTED BY THE LD. D.R. THEREFORE, AS PER THE INSTRUCTION NO . 3/2011 DATED 09.02.2011 THE REVENUE IS NOT PERMITTED TO FILE APPEAL BEFOR E THE TRIBUNAL IF THE TAX EFFECT IS LESS THAN RS. 3.00 LAKH. HE PLACED REL IANCE ON THE DECISION OF HONBLE DELHI HIGH COURT DATED 25.03.2011 IN ITA NOS. 3 TO 5/2010. THIS APPEAL WAS FILED ON 14.03.2013. 3. WE HAVE HEARD BOTH THE PARTIES AND GONE THROUG H THE MATERIAL AVAILABLE ON RECORD. INSTRUCTION NO. 3/2011 DATED 09.02.2011 HAS REVISED THE MONETARY LIMIT FOR FILING THE APPEAL BY THE D EPARTMENT BEFORE INCOME- TAX APPELLATE TRIBUNAL, HONBLE HIGH COURTS AND HONBLE SUPREME COURT. MONETARY LIMIT FOR FILING THE APPEAL BEFORE THE T RIBUNAL IS RS. 3.00 LAKH; BEFORE HONBLE HIGH COURT RS. 10.00 LAKH AND BEFOR E HONBLE SUPREME COURT RS. 25.00 LAKH. HONBLE DELHI HIGH COURT IN THEIR ORDER DATED 25.03.2011 REFERRED TO ABOVE HAS HELD AS UNDER:- ITA NO.3603/DEL/2013 3 IT IS STATED THAT THE TAX IMPACT IN THE PRESENT CASES IS LESS THAN RS. 10.00 LAKHS. THE DEPARTMENT HAS RECENT LY ISSUED AN INSTRUCTION BEARING NO. 3/2011 DATED 09.02.2011, WHICH IS IDENTICAL TO ITS EARLIER INSTRUCTION BEARING N O. 5/2008 DATED 15.05.2008 EXCEPT THAT IN SO FAR AS THE HIGH CO URT IS CONCERNED, THE MONETARY LIMIT IN RESPECT OF APPEA LS WHERE THE QUESTIONS OF LAW RAISED NEED NOT TO BE ANSWERE D, HAS BEEN RAISED FROM RS. 4.00 LAKHS TO RS. 10.00 LAKHS. T HE DIVISION BENCH OF THIS COURT IN ITA NO. 89/1999 DECIDED O N 28.01.2011 HAS ALREADY HELD THAT THE INSTRUCTIO N BEARING NO. 5/2008 DATED 15.05.2008 WOULD APPLY EVEN TO THE OLD PENDING REFERENCES AND APPEALS. THIS PRINCIPLE WOULD TH US NATURALLY EQUALLY APPLY TO THE INSTANT INSTRUCTION BEARING NO.3/2011 DATED 09.02.2011, AS WELL. THE TAX EFFECT BEING LESS THAN RS. 10.00 LAKHS, THE QUESTION OF LAW DOES NOT REQUIRE TO BE ANSWERED. THE APPEALS ARE DISPOSED OF ACCORDING LY. 3.1 IN VIEW OF THESE FACTS, INSTRUCTION NO.3/2011 D ATED 09.02.2011 WILL APPLY. THE APPEAL IS NOT MAINTAINABLE IN THE IN STANT CASE AS THE TAX EFFECT IS LESS THAN RS. 3.00 LAKHS. ACCORDINGLY, IT IS HELD THAT APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE. 4. IN THE RESULT, APPEAL FILED BY THE DEPARTMENT IS DISMISSED WITHOUT GOING INTO THE MERITS. ORDER PRONOUNCED IN OPEN COURT ON THIS 26 TH DAY OF MAY, 2014. SD/- SD/- (DIVA SINGH) (B.C. MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED THE 26 TH DAY OF MAY, 2014/ TS ITA NO.3603/DEL/2013 4 COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT(A), GHAZIABAD. 5.CIT(ITAT), NEW DELHI. AR, ITAT NEW DELHI.