ACIT, New Delhi V. Sh. Yogendra Chandra Kurele, New Delhi

ITA 3750/DEL/2010

• Counselvise Citation: 375020114 RSA 2010
• Duration Of Justice: 2 year(s) 3 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-11-2012
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: H
• Next Hearing Date: 12-11-2012
• Assessment Year: 2001-2002
• Appeal Filed On: 05-08-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MRS SUSHMA SINGH
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : H : NEW DELHI BEFORE SHRI HARI OM MARATHA, JUDICIAL MEMBER AND SHRI T.S. KAPOOR, ACCOUNTANT MEMBER ITA NO.3750 & 3751/DEL/2010 ASSESSMENT YEARS : 2001-02 & 2002-03 ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-23, ROOM NO.359, ARA CENTRE, E-2, JHANDEWALAN EXTENSION, NEW DELHI. VS. SHRI YOGENDRA CHANDRA KURELE, 701, MERCANTILE HOUSE, 15, K.G. MARG, NEW DELHI. PAN : ABAPK7210M (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI SANJAY KUMAR, CA REVENUE BY : MRS. SUSHMA SINGH, CIT, DR ORDER PER HARI OM MARATHA, JUDICIAL MEMBER THESE ARE APPEALS FILED BY THE REVENUE AND ARE DIREC TED AGAINST THE ORDERS OF THE CIT (A) DATED 20.05.2010 FOR ASSESSMEN T YEARS 2001- 02 & 2002-03. 2. IT IS SEEN THAT THE TAX EFFECT ON THE PRESENT APPEA LS EXCLUDING INTEREST AND INCLUDING SURCHARGE IS A LESS THAN ` 3 LAC . ACCORDING TO THE RECENT INSTRUCTION NO.3/2011 OF 9 TH FEBRUARY, 2011 ISSUED BY THE CBDT, MONETARY LIMIT FOR FILING THE APPEAL IN INCOME-TAX MATTERS BEFORE THE TRIBUNAL HAS BEEN FIXED AT ` 3 LAC. THESE INSTRUCTION S HAVE BEEN HELD TO BE APPLICABLE TO ALL PENDING APPEALS BY THE JURI SDICTIONAL HIGH COURT IN THE DECISIONS IN THE CASES: ITA NO.3750 & 3751/DEL/2010 2 (I) CIT VS. M/S P.S. JAIN & CO. IN ITA NO.179/1991, ORDER DATED 2 ND AUGUST, 2010. (II) CIT VS. DELHI RACE CLUB IN ITA NO.128/2008 , ORDER D ATED 3 RD MARCH, 2011. 3. IN THIS VIEW OF THE SITUATION, THE APPEALS FILED BY THE REVENUE BEING BELOW THE MONETARY LIMIT FIXED BY THE AFOREME NTIONED CIRCULAR, ARE UNADMITTED AND DISMISSED IN LIMINE. 4. IN THE RESULT, THE APPEALS FILED BY THE DEPARTMENT ARE DISMISSED. THE ORDER PRONOUNCED IN THE OPEN COURT ON 12.11.20 12. SD/- SD/- [T.S. KAPOOR] [HARI OM MARATHA] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED, 12.11.2012. DK COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT TRUE COPY BY ORDER, DEPUTY REGISTRAR, ITAT, DELHI BENCHES