ITO, New Delhi V. Sh. Sanjay Kapoor, New Delhi

ITA 4103/DEL/2011

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 6550 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 5 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-03-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 29-02-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 09-09-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANIMA BARNWAL SENIOR
• Assessee Lawyers: ASHISH
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI BENCH BENCH BENCH BENCH G GG G : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI BEFORE SHRI BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT G.D. AGRAWAL, VICE PRESIDENT G.D. AGRAWAL, VICE PRESIDENT G.D. AGRAWAL, VICE PRESIDENT AND AND AND AND SHRI SUDHANSHU SRIVASTAVA SHRI SUDHANSHU SRIVASTAVA SHRI SUDHANSHU SRIVASTAVA SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA NO. ITA NO. ITA NO. ITA NO.4103/DEL/2011 4103/DEL/2011 4103/DEL/2011 4103/DEL/2011 ASSESSMENT YEAR : ASSESSMENT YEAR : ASSESSMENT YEAR : ASSESSMENT YEAR : 2008 2008 2008 2008- -- -09 0909 09 INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, WARD WARD WARD WARD- -- -46(4), 46(4), 46(4), 46(4), NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. VS. VS. VS. VS. S SS SHRI SANJAY KAPOOR, HRI SANJAY KAPOOR, HRI SANJAY KAPOOR, HRI SANJAY KAPOOR, 416, LAL JYOTI APARTMENTS, 416, LAL JYOTI APARTMENTS, 416, LAL JYOTI APARTMENTS, 416, LAL JYOTI APARTMENTS, SECTOR SECTOR SECTOR SECTOR- -- -9, ROHINI, 9, ROHINI, 9, ROHINI, 9, ROHINI, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 085. 110 085. 110 085. 110 085. PAN : AHKPK4866F. PAN : AHKPK4866F. PAN : AHKPK4866F. PAN : AHKPK4866F. (APPELLANT) (RESPONDENT) APPELLANT BY : SMT. ANIMA BARNWAL, SENIOR DR. RESPONDENT BY : SHRI ASHISH, ADVOCATE. DATE OF HEARING : 29.02.2016 29.02.2016 29.02.2016 29.02.2016 DATE OF PRONOUNCEMENT : 01.03.2016 01.03.2016 01.03.2016 01.03.2016 ORDER ORDER ORDER ORDER PER G.D. AGRAWAL, VP PER G.D. AGRAWAL, VP PER G.D. AGRAWAL, VP PER G.D. AGRAWAL, VP : :: :- -- - THIS APPEAL BY THE REVENUE FOR THE ASSESSMENT YEAR 2008- 09 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-X XX, NEW DELHI DATED 23 RD JUNE, 2011. 2. WE HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AN D HAVE PERUSED RELEVANT MATERIAL PLACED BEFORE US. IT IS OBSERVED THAT THE TAX EFFECT IN THE PRESENT APPEAL OF THE REVENUE IS BELOW `10 LAKHS. AS PER CIRCULAR NO.21/2015 DATED 10 TH DECEMBER, 2015, THE CBDT HAS CLEARLY LAID DOWN THAT THE REVENUE SHO ULD NOT PREFER APPEALS BEFORE THE ITAT IF THE TAX EFFECT IN VOLVED IN THE APPEAL, EXCLUDING INTEREST, IS LESS THAN `10 LAKHS. IN VIEW THEREOF, ITA-4103/DEL/2011 2 THE APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE AND IS DISMISSED. 3. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED. DECISION PRONOUNCED IN THE OPEN COURT ON 01.03.2016 . SD/- SD/- (SUDHANSHU SRIVASTAVA (SUDHANSHU SRIVASTAVA (SUDHANSHU SRIVASTAVA (SUDHANSHU SRIVASTAVA) )) ) ( (( (G.D. AGRAWAL G.D. AGRAWAL G.D. AGRAWAL G.D. AGRAWAL) )) ) JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VK. COPY FORWARDED TO: - 1. APPELLANT : INCOME TAX OFFICER, WARD INCOME TAX OFFICER, WARD INCOME TAX OFFICER, WARD INCOME TAX OFFICER, WARD- -- -46(4),NEW DELHI. 46(4),NEW DELHI. 46(4),NEW DELHI. 46(4),NEW DELHI. 2. RESPONDENT : SHRI SANJAY KAPOOR, SHRI SANJAY KAPOOR, SHRI SANJAY KAPOOR, SHRI SANJAY KAPOOR, 416, LAL JYOTI APARTMENTS, 416, LAL JYOTI APARTMENTS, 416, LAL JYOTI APARTMENTS, 416, LAL JYOTI APARTMENTS, SECTOR SECTOR SECTOR SECTOR- -- -9, ROHINI, NEW DELHI 9, ROHINI, NEW DELHI 9, ROHINI, NEW DELHI 9, ROHINI, NEW DELHI 110 085. 110 085. 110 085. 110 085. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR