ITO, New Delhi V. Sh. Ankur Kumar Varshney, New Delhi

ITA 3694/DEL/2011

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 52860 (ITAT-DELHI)
• Duration Of Justice: 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-10-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 03-10-2011
• Assessment Year: 2006-2007
• Appeal Filed On: 02-08-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MRS ANUSHA KHURANASR
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A NEW DELHI BEFORE SHRI I.P. BANSAL AND SHRI A.N. PAHUJA ITA NO. 3694/DEL/2011 ASSTT. YR: 2006-07 INCOME-TAX OFFICER, VS. ANKUR KUMAR VARSHNEY, WARD 46(4), NEW DELHI. 215C, POCKET-1, MAYUR VIHAR PHAE-1, NEW DELHI. PAN/GIR NO. ACPPV5498Q (APPELLANT ) ( RESPONDENT ) APPELLANT BY : MRS. ANUSHA KHURANA,SR. DR RESPONDENT BY : NONE O R D E R PER I.P. BANSAL, J.M : THIS IS AN APPEAL FILED BY THE REVENUE. IT IS DIRE CTED AGAINST THE ORDER OF THE CIT(A) DATED 25-05-2011. 2. IT WAS OBSERVED THAT THE TAX EFFECT AS MENTIONED ON THE FIRST PAGE OF THE ORDER OF THE CIT(A) IS A MERE SUM OF RS. 1,59,1 32/- ON THE ASSESSED INCOME OF RS. 7,01,837/-. LD. DR COULD NOT CONTROVE RT THE FACT THAT THE TAX EFFECT IS LESS THAN RS. 3 LAC. ITA NO. 3694/DEL/2011 ITO VS. ANKUR KUMAR VARSHNEY 2 3. ACCORDING TO THE CBDT INSTRUCTION NO. 3 DATED 9- 2-2011, THE DEPARTMENT SHOULD NOT HAVE FILED THE APPEAL BEFORE THE TRIBUNAL IF TAX EFFECT IS LESS THAN RS. 3 LAC. 4. IN VIEW OF ABOVE DISCUSSION, THE APPEAL FILED BY THE REVENUE IS DISMISSED BEING UN-ADMITTED ON ACCOUNT OF LOW TAX E FFECT. ORDER PRONOUNCED IN OPEN COURT ON 03-10-2011. SD/- SD/- (A.N. PAHUJA ) ( I.P. BANSAL) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 03-10-2011. MP COPY TO : 1. ASSESSEE 2. AO 3. CIT 4. CIT(A) 5. DR