ITO, Rishikesh V. M/s. Dwarikesh Hotel, Rishikesh

ITA 5577/DEL/2013

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 98069 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-12-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 15-12-2015
• Assessment Year: 2010-2011
• Appeal Filed On: 15-10-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AGAINST DATED PASSED
• Keywords: Tax effect

Judgement Text

1 ITA NO. 5 577/DEL/2013 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: B NEW DELHI BEFORE SHRI S.V. MEHROTRA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE , JUDICIAL MEMBER I.T.A .NO.- 5577/DEL/2013 (ASSESSMENT YEA R-2010-11) ITO WARD-1 RISHIKESH (APPELLANT) VS DWARIKESH HOTEL 129- URVASHI COMPLEX, DEHRADUN ROAD RISHIKESH AAFFD1221R (RESPONDENT) ORDER PER SUCHITRA KAMBLE, JM THIS APPEAL IS FILED BY THE REVENUE AGAINST THE ORD ER DATED 29/8/2013 PASSED BY LD. CIT(A)-I, DEHRADUN. 2. THE LD. DR AS WELL AS THE LD. AR SUBMITTED THAT THE TAX EFFECT INVOLVED IN THE PRESENT APPEAL IS LESS THAN 10,00,0 00/-. APPELLANT BY SH. NEEHAR RANJAN PANDEY, SR. DR RESPONDENT BY SH. KANWAL K. JUNEJA, ADV DATE OF HEARING 15.12.2015 DATE OF PRONOUNCEMENT 15.12.2015 2 ITA NO. 5 577/DEL/2013 3. CBDT CIRCULAR NO. F. NO. 279/ MISC.142/207 ITJ(P T) DATED 10 TH DECEMBER, 2015, IN PARA 3 AND 10 DESCRIBES AS UNDE R: 3. HENCEFORTH, APPEALS/SLPS SHALL NOT BE FILED IN C ASES WHERE THE TAX EFFECT DOES NOT EXCEED THE MONETARY L IMITS GIVEN HEREUNDER: S NO. APPEALS IN INCOME-TAX MATTERS MONETARY LIMIT (IN RS) 1 BEFORE APPELLATE TRIBUNAL 10,00,000/- 2 BEFORE HIGH COURT 20,00,000/- 3 BEFORE SUPREME COURT 25,00,000/- . 10. THIS INSTRUCTION WILL APPLY RETROSPECTIVELY TO PENDING APPEALS AND APPEALS TO BE FILED HENCEFORTH IN HIGH COURTS/TRIBUNALS. PENDING APPEALS BELOW THE SPECIFI ED TAX LIMITS IN PARA 3 ABOVE MAY BE WITHDRAWN/ NOT PRESSE D. APPEALS BEFORE THE SUPREME COURT WILL BE GOVERNED BY THE IN STRUCTIONS ON THIS SUBJECT, OPERATIVE AT THE TIME WHEN SUCH AP PEAL WAS FILED. 4. THUS, THIS IS A PENDING APPEAL AND IS COVERED BY THE CBDT CIRCULAR NO. F. NO. 279/ MISC.142/207 ITJ(PT) DATED 10 TH DECEMBER, 2015. THE LD. DR REQUESTED FOR WITHDRAWAL OF THE AP PEAL. WE ALLOW, THE REVENUES REQUEST FOR WITHDRAWAL OF APPEAL. 3 ITA NO. 5 577/DEL/2013 5. IN RESULT, THE APPEAL IS DISPOSED OFF AS WITHDRA WN BY THE REVENUE. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 15TH OF DECEMBER 2015. SD/- SD/- ( S. V. MEHROTRA) (SUCH ITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 15/12/2015 *R. NAHEED* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI DATE 1. DRAFT DICTATED ON 15.12.2015 PS 2. DRAFT PLACED BEFORE AUTHOR 15.12.2015 PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER .12.2015 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. .12.2015 JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS 15.12.2015 PS/PS 4 ITA NO. 5 577/DEL/2013 6. KEPT FOR PRONOUNCEMENT ON .12.2015 PS 7. FILE SENT TO THE BENCH CLERK 16.12.2015 PS 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER. 5 ITA NO. 5 577/DEL/2013