DCIT, New Delhi V. Sh. Sunil Kumar Gupta, New Delhi

ITA 4567/DEL/2013

• Counselvise Citation: [2016] 121 COUNSELVISE.COM (IT) 2991 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 7 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-03-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 02-03-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 02-08-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANIMA BARNWAL SENIOR
• 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.4567/DEL/2013 4567/DEL/2013 4567/DEL/2013 4567/DEL/2013 ASSESSMENT YEAR : ASSESSMENT YEAR : ASSESSMENT YEAR : ASSESSMENT YEAR : 200 200 200 2009 99 9- -- -10 1010 10 DEPUTY COMMISSIONER OF DEPUTY COMMISSIONER OF DEPUTY COMMISSIONER OF DEPUTY COMMISSIONER OF INCOME TAX, INCOME TAX, INCOME TAX, INCOME TAX, CENTRAL CIRC CENTRAL CIRC CENTRAL CIRC CENTRAL CIRCLE LELE LE- -- -23, 23, 23, 23, NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. VS. VS. VS. VS. SHRI SUNIL KUMAR GUPTA, SHRI SUNIL KUMAR GUPTA, SHRI SUNIL KUMAR GUPTA, SHRI SUNIL KUMAR GUPTA, 265, DEEPALI ENCLAVE, 265, DEEPALI ENCLAVE, 265, DEEPALI ENCLAVE, 265, DEEPALI ENCLAVE, PITAMPURA, PITAMPURA, PITAMPURA, PITAMPURA, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 034. 110 034. 110 034. 110 034. PAN : PAN : PAN : PAN : AAXPK6631J. AAXPK6631J. AAXPK6631J. AAXPK6631J. (APPELLANT) (RESPONDENT) APPELLANT BY : SMT. ANIMA BARNWAL, SENIOR DR. RESPONDENT BY : SHRI AKASH GARG, ADVOCATE. DATE OF HEARING : 0 00 02 22 2.03 .03.03 .03.2016 .2016 .2016 .2016 DATE OF PRONOUNCEMENT : 03.03.2016 03.03.2016 03.03.2016 03.03.2016 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 2009- 10 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)- XXXIII, NEW DELHI DATED 30 TH APRIL, 2013. 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-4567/DEL/2013 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 03.03.2016 . 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 PR VICE PR VICE PR VICE PRESIDENT ESIDENT ESIDENT ESIDENT VK. COPY FORWARDED TO: - 1. APPELLANT : DEPUTY COMMISSIONER OF INCOME TA X, DEPUTY COMMISSIONER OF INCOME TAX, DEPUTY COMMISSIONER OF INCOME TAX, DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE CENTRAL CIRCLE CENTRAL CIRCLE CENTRAL CIRCLE- -- -23, NEW DELHI. 23, NEW DELHI. 23, NEW DELHI. 23, NEW DELHI. 2. RESPONDENT : SHRI SUNIL KUMAR GUPTA, SHRI SUNIL KUMAR GUPTA, SHRI SUNIL KUMAR GUPTA, SHRI SUNIL KUMAR GUPTA, 265, DEEPALI ENCLAVE, PITAMPURA, 265, DEEPALI ENCLAVE, PITAMPURA, 265, DEEPALI ENCLAVE, PITAMPURA, 265, DEEPALI ENCLAVE, PITAMPURA, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 034. 110 034. 110 034. 110 034. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR