ITO, New Delhi V. Shri Sanjay Sawhney, New Delhi

ITA 4169/DEL/2010

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 3761 (ITAT-DELHI)
• Duration Of Justice: 9 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-06-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 16-06-2011
• Assessment Year: 2005-2006
• Appeal Filed On: 09-09-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KISHORE B
• 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 BENCH G : NEW DELHI DELHI BENCH G : NEW DELHI DELHI BENCH G : NEW DELHI DELHI BENCH G : NEW DELHI BEFORE SHRI R.P.TOLANI, JM AND SHRI K.D.RANJAN, AM BEFORE SHRI R.P.TOLANI, JM AND SHRI K.D.RANJAN, AM BEFORE SHRI R.P.TOLANI, JM AND SHRI K.D.RANJAN, AM BEFORE SHRI R.P.TOLANI, JM AND SHRI K.D.RANJAN, AM ITA NO.4169/DEL/2010 ITA NO.4169/DEL/2010 ITA NO.4169/DEL/2010 ITA NO.4169/DEL/2010 ASSESSMENT YEAR : 2005 ASSESSMENT YEAR : 2005 ASSESSMENT YEAR : 2005 ASSESSMENT YEAR : 2005- -- -06 0606 06 INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, WARD WARD WARD WARD- -- -19(2), 19(2), 19(2), 19(2), NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. VS. VS. VS. VS. SHRI SANJAY SAWHNEY, SHRI SANJAY SAWHNEY, SHRI SANJAY SAWHNEY, SHRI SANJAY SAWHNEY, C CC C- -- -83, 2 83, 2 83, 2 83, 2 ND NDND ND FLOOR, FLOOR, FLOOR, FLOOR, A AA ASHOK VIHAR, PHASE SHOK VIHAR, PHASE SHOK VIHAR, PHASE SHOK VIHAR, PHASE- -- -I, I,I, I, DELHI DELHI DELHI DELHI 110 052. 110 052. 110 052. 110 052. PAN : ABNPS4554P. PAN : ABNPS4554P. PAN : ABNPS4554P. PAN : ABNPS4554P. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI KISHORE B., DR. RESPONDENT BY : SHRI SACHIN JAIN, CA. ORDER ORDER ORDER ORDER PER R.P.TOLANI, JM : PER R.P.TOLANI, JM : PER R.P.TOLANI, JM : PER R.P.TOLANI, JM : THIS IS REVENUES APPEAL. 2. THE LEARNED COUNSEL FOR THE ASSESSEE AT THE OUTS ET CONTENDS THAT AS PER CENTRAL BOARD OF DIRECT TAXES, INSTRUCTION N O.3/2011 DATED 09 TH FEBRUARY, 2011, THE REVISED LIMIT FOR PREFERRING RE VENUES APPEALS HAS BEEN INCREASED FROM `2 LACS TO `3 LACS, ALTHOUGH TH E TAX EFFECT IN THE PRESENT REVENUES APPEAL WORKS OUT TO `1,83,600/- W HICH IS BELOW THE PRESCRIBED LIMIT OF `3 LACS. IN VIEW THEREOF, THE R EVENUES APPEAL MAY BE DISMISSED AS THE TAX EFFECT BEING BELOW THE PRES CRIBED LIMIT. 3. THE LEARNED DEPARTMENTAL REPRESENTATIVE AGREES T O THE TAX CALCULATION AND THE UPWARD REVISION OF TAX EFFECT A PPEALABLE UNDER REVENUES APPEAL TO `3 LACS. 4. WE HAVE HEARD BOTH SIDES. THE CBDT, VIDE ABOVE I NSTRUCTION HAS CLEARLY LAID DOWN THAT THE REVENUE SHOULD NOT PREFE R APPEALS AGAINST ITA-4169/DEL/2010 2 ASSESSEES BEFORE ITAT IF THE TAX EFFECT INVOLVED IN THE APPEAL, EXCLUDING INTEREST, IS LESS THAN `3 LACS. THE TAX P AYABLE IN THE PRESENT APPEAL BEING BELOW `3 LACS, THE REVENUES APPEAL IS DISMISSED AS NOT MAINTAINABLE IN VIEW OF CBDT INSTRUCTION. 5. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED. DECISION PRONOUNCED IN THE OPEN COURT ON CONCLUSION OF HEARING ON 16 TH JUNE, 2011. SD/- SD/- (K.D.RANJAN) (K.D.RANJAN) (K.D.RANJAN) (K.D.RANJAN) (R.P.TOLANI) (R.P.TOLANI) (R.P.TOLANI) (R.P.TOLANI) ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER DATED : 16.06.2011 VK. COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR