ITO, New Delhi V. M/s. Junar (India) Pvt. Ltd., New Delhi

ITA 4400/DEL/2010

• Counselvise Citation: 440020114 RSA 2010
• Duration Of Justice: 1 year(s) 2 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-12-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 07-12-2011
• Assessment Year: 2007-2008
• Appeal Filed On: 01-10-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: Y KAKKAR
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH D DELHI) BEFORE SHRI G.D. AGARWAL, HONBLE VICE PRESIDENT AND SHRI A.D. JAIN, JUDICIAL MEMBER ITA NO. 4400(DEL)2010 ASSESSMENT YEAR: 2007-08 INCOME TAX OFFICER, M/S. J UNAR (INDIA)PVT. LTD., WARD 4(2), NEW DELHI. V. B-19, DE FENCE COLONY, NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY: MS. Y. KAK KAR, DR RESPONDENT BY: SHRI G.N. GU PTA, ADVOCATE ORDER PER A.D. JAIN, J.M. THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX(APPEALS), VII,NEW DELHI DATED 07.07.2010 AND PERTAINS TO ASSESSMENT YEAR 2007-08. THE GRO UNDS RAISED BY THE REVENUE ARE AS UNDER:- 1. THE ORDER OF THE LD. CIT(APPEALS) IS ERRONEOUS AND CONTRARY TO FACTS AND LAW. 2. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE C ASE AND IN LAW, THE LD. CIT(A) HAS ERRED IN DELETING THE ADDITION OF ` 8,54,877/- MADE BY THE AO ON ACCOUNT OF CONSULTANCY FEES LIABILITY. ITA 4400(DEL)2010 2 2.1 THE LD. CIT(A) ERRED IN LAW BY ACCEPTING ADDI TIONAL EVIDENCE/DOCUMENTS IN VIOLATION OF THE PROVISIONS O F RULE 46A OF THE I.T. RULES AND ALSO IGNORED THE FACT THAT THE ASSES SEE DID NOT FILE THE NECESSARY DOCUMENT TO PROVE THE GENUINENESS OF THE PAYMENT MADE ON ACCOUNT OF CONSULTANCY LIABILITY. 3. THE APPELLANT CRAVES LEAVE TO ADD, TO ALTER, OR AMEND ANY GROUNDS OF THE APPEAL RAISED ABOVE AT THE TIME OF THE HEARI NG. 2. AT THE THRESHOLD, WE NOTE THAT TAX EFFECT IN TH IS CASE IS LESS THAN ` 3 LAKHS FIXED BY THE CBDT FOR FILING APPEAL BEFORE TH E TRIBUNAL. AS PER INSTRUCTION NO. 3/2011 (F.NO. 279/MISC./142/2007-IT J) DATED 09.02.2011 ISSUED BY THE CBDT, THE TAX EFFECT FOR FILING APPEA L BEFORE THE APPELLATE TRIBUNAL SHOULD BE MORE THAN ` 3 LAKHS. THE AFORESAID INSTRUCTIONS HAVE BEEN HELD TO BE APPLICABLE TO ALL PENDING APPEALS B Y THE JURISDICTIONAL HIGH COURT IN THE DECISIONS IN THE CASES:- (I) C.I.T. VS. M/S P.S. JAIN & CO. IN ITA NO. 179/1 991, ORDER DATED 2 ND AUGUST, 2010. (II) C.I.T. VS. DELHI RACE CLUB IN ITA NO. 128/2008 , ORDER DATED 3 RD MARCH, 2011. 3. IN THE PRESENT CASE, ADMITTEDLY THE TAX IS BELOW ` 3 LAKHS. HENCE, THE APPEAL IS IN CONTRAVENTION OF THE AFORESAID CBDT CIRCULAR/INSTRUCTION. HENCE, THE SAME IS LIABLE TO BE DISMISSED. ACCORDINGLY, THIS APPEAL BY THE REVENUE STANDS DISM ISSED FOR TAX EFFECT. ITA 4400(DEL)2010 3 4. IN THE RESULT, THE APPEAL FILED BY THE REVENUE I S DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 07.12.201 1. SD/- SD/- (G.D. AGARWAL) (A.D. JAIN) VICE PRESIDENT JUDICIAL MEMBER DATED: 07.12.2011 *RM COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR TRUE COPY BY ORDER DEPUTY REGISTRAR