ITO, Fatehabad V. Smt. Sharda Devi, Fatehabad

ITA 4768/DEL/2011

• Counselvise Citation: [2016] 121 COUNSELVISE.COM (IT) 2973 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 4 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: 2006-2007
• Appeal Filed On: 02-11-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANIMA BARNWAL SENIOR
• Assessee Lawyers: V RAJ KUMAR
• 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 NOS SS S. .. .4767/DEL/2011 & 4768/DEL/2011 4767/DEL/2011 & 4768/DEL/2011 4767/DEL/2011 & 4768/DEL/2011 4767/DEL/2011 & 4768/DEL/2011 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEARS : 2004 S : 2004 S : 2004 S : 2004- -- -05 & 2006 05 & 2006 05 & 2006 05 & 2006- -- -07 0707 07 INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, WARD WARD WARD WARD- -- -1, 1,1, 1, FATEHABAD. FATEHABAD. FATEHABAD. FATEHABAD. VS. VS. VS. VS. SMT. RITU GARG, SMT. RITU GARG, SMT. RITU GARG, SMT. RITU GARG, L/H OF SHRI VED PARKASH L/H OF SHRI VED PARKASH L/H OF SHRI VED PARKASH L/H OF SHRI VED PARKASH AGGARWAL, AGGARWAL, AGGARWAL, AGGARWAL, PROP. M/S KRISHNA ENTERPRISES PROP. M/S KRISHNA ENTERPRISES PROP. M/S KRISHNA ENTERPRISES PROP. M/S KRISHNA ENTERPRISES AND M/S SHARDA INDUSTRIES, AND M/S SHARDA INDUSTRIES, AND M/S SHARDA INDUSTRIES, AND M/S SHARDA INDUSTRIES, SIRSA ROAD, SIRSA ROAD, SIRSA ROAD, SIRSA ROAD, FATEHABAD. FATEHABAD. FATEHABAD. FATEHABAD. PAN : ABFPP8275Q. PAN : ABFPP8275Q. PAN : ABFPP8275Q. PAN : ABFPP8275Q. (APPELLANT) (RESPONDENT) APPELLANT BY : SMT. ANIMA BARNWAL, SENIOR DR. RESPONDENT BY : SHRI V. RAJKUMAR, 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 SUDHANSHU SRIVASTAVA, JM PER SUDHANSHU SRIVASTAVA, JM PER SUDHANSHU SRIVASTAVA, JM PER SUDHANSHU SRIVASTAVA, JM : :: :- -- - THESE APPEALS BY THE REVENUE FOR THE ASSESSMENT YE ARS 2004-05 & 2006-07 ARE DIRECTED AGAINST THE ORDER OF L EARNED CIT(A), ROHTAK DATED 19 TH AUGUST, 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 APPEALS OF THE REVENU E 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 ITA-4767 & 4768/D/2011 2 APPEAL, EXCLUDING INTEREST, IS LESS THAN `10 LAKHS. IN VIEW THEREOF, THE APPEALS FILED BY THE REVENUE ARE NOT MAINTAINAB LE AND ARE DISMISSED. 3. IN THE RESULT, THE APPEALS OF THE REVENUE ARE DI SMISSED. DECISION PRONOUNCED IN THE OPEN COURT ON 03.03.2016 . SD/- SD/- (G.D. AGRAWAL (G.D. AGRAWAL (G.D. AGRAWAL (G.D. AGRAWAL) )) ) ( (( (SU SUSU SUDHANSHU SRIVASTAVA DHANSHU SRIVASTAVA DHANSHU SRIVASTAVA DHANSHU SRIVASTAVA) )) ) VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER VK. COPY FORWARDED TO: - 1. APPELLANT : INCOME TAX OFFICER, WARD INCOME TAX OFFICER, WARD INCOME TAX OFFICER, WARD INCOME TAX OFFICER, WARD- -- -1, FATEHABAD. 1, FATEHABAD. 1, FATEHABAD. 1, FATEHABAD. 2. RESPONDENT : SMT. RITU GARG, SMT. RITU GARG, SMT. RITU GARG, SMT. RITU GARG, L/H OF SHRI VED PARKASH AGGARWAL, L/H OF SHRI VED PARKASH AGGARWAL, L/H OF SHRI VED PARKASH AGGARWAL, L/H OF SHRI VED PARKASH AGGARWAL, PROP. M/S KRISHNA ENT PROP. M/S KRISHNA ENT PROP. M/S KRISHNA ENT PROP. M/S KRISHNA ENTERPRISES AND M/S SHARDA ERPRISES AND M/S SHARDA ERPRISES AND M/S SHARDA ERPRISES AND M/S SHARDA INDUSTRIES, SIRSA ROAD, FATEHABAD. INDUSTRIES, SIRSA ROAD, FATEHABAD. INDUSTRIES, SIRSA ROAD, FATEHABAD. INDUSTRIES, SIRSA ROAD, FATEHABAD. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR