DCIT, New Delhi V. M/s. Sankalp Agencies Pvt. Ltd., New Delhi

ITA 5739/DEL/2013

• Counselvise Citation: 573920114 RSA 2013
• Duration Of Justice: 1 year(s) 11 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-10-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 30-09-2015
• Assessment Year: 2010-2011
• Appeal Filed On: 25-10-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUJIT KUMAR SENIOR
• Assessee Lawyers: A K JAIN
• 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 G.C. GUPTA BEFORE SHRI G.C. GUPTA BEFORE SHRI G.C. GUPTA BEFORE SHRI G.C. GUPTA, VICE , VICE , VICE , VICE PRESIDENT AND PRESIDENT AND PRESIDENT AND PRESIDENT AND SHRI SHRI SHRI SHRI OM PRAKASH KANT OM PRAKASH KANT OM PRAKASH KANT OM PRAKASH KANT, , , , ACCOUNTANT ACCOUNTANT ACCOUNTANT ACCOUNTANT MEMBER MEMBER MEMBER MEMBER ITA NO ITA NO ITA NO ITA NO S SS S . .. . 5738/DEL/2013 & 5739/DEL/2013 5738/DEL/2013 & 5739/DEL/2013 5738/DEL/2013 & 5739/DEL/2013 5738/DEL/2013 & 5739/DEL/2013 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR S SS S : : : : 2009 2009 2009 2009 - -- - 10 & 2010 10 & 2010 10 & 2010 10 & 2010 - -- - 11 1111 11 DEPUTY COMMISSIONER OF DEPUTY COMMISSIONER OF DEPUTY COMMISSIONER OF DEPUTY COMMISSIONER OF IN ININ INCOME TAX, COME TAX, COME TAX, COME TAX, CENTRAL CIRCLE CENTRAL CIRCLE CENTRAL CIRCLE CENTRAL CIRCLE- -- -1, 1,1, 1, NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. VS. VS. VS. VS. M/S SANKALP AGENCIES PVT.LTD., M/S SANKALP AGENCIES PVT.LTD., M/S SANKALP AGENCIES PVT.LTD., M/S SANKALP AGENCIES PVT.LTD., B BB B- -- -4, VIKAS APARTMENTS, 4, VIKAS APARTMENTS, 4, VIKAS APARTMENTS, 4, VIKAS APARTMENTS, 34/1, EAST PUNJABI BAGH, 34/1, EAST PUNJABI BAGH, 34/1, EAST PUNJABI BAGH, 34/1, EAST PUNJABI BAGH, NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. PAN : AABCS1612G. PAN : AABCS1612G. PAN : AABCS1612G. PAN : AABCS1612G. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SUJIT KUMAR, SENIOR DR. RESPONDENT BY : SH RI A.K. JAIN, CA. DATE OF HEARING : 30.09.2015 30.09.2015 30.09.2015 30.09.2015 DATE OF PRONOUNCEMENT : 05.10.2015 05.10.2015 05.10.2015 05.10.2015 ORDER ORDER ORDER ORDER PER G.C. GUPTA PER G.C. GUPTA PER G.C. GUPTA PER G.C. GUPTA, VP , VP , VP , VP : :: : THESE TWO APPEALS BY THE REVENUE FOR THE ASSESSMENT YEA RS 2009-10 & 2010-11 ARE DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-III, NEW DELHI DATED 14 TH AUGUST, 2013 AND 16 TH AUGUST, 2013. THESE ARE BEING DISPOSED OF WITH THIS CONSOLIDATED ORDER. 2. AT THE OUTSET, LEARNED COUNSEL FOR THE ASSESSEE SUBMITT ED THAT THE DISPUTED TAX EFFECT IN THE PRESENT APPEALS OF THE REVENUE IS LESS THAN `3 LAKHS EACH, THE MONETARY LIMIT FIXED BY THE CBDT FOR PREFERRING AN APPEAL BY THE DEPARTMENT TO THE TRIBUNAL. LEARN ED DR COULD NOT CONTROVERT THE SUBMISSION OF THE LEARNED COUNSEL FOR TH E ASSESSEE. 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND HAVE PER USED THE ORDER OF THE ASSESSING OFFICER AND LEARNED CIT(A). WE FIND THAT THE ITA-5738 & 5739/D/2013 2 DISPUTED TAX AMOUNT IN EACH OF THESE TWO APPEALS FILED BY THE REVENUE BEING LESS THAN `3 LAKHS, THE MONETARY LIMIT LAID DOWN BY THE CBDT FOR PREFERRING AN APPEAL TO THE TRIBUNAL BY THE DEPARTM ENT, THE PRESENT APPEALS FILED BY THE REVENUE ARE NOT MAINTAINABLE AN D, ACCORDINGLY, ARE DISMISSED. 4. IN THE RESULT, BOTH THE APPEALS OF THE REVENUE ARE DISMISSED. DECISION PRONOUNCED IN THE OPEN COURT ON 5 TH OCTOBER, 2015. SD/- SD/- ( (( ( OM PRAKASH KANT OM PRAKASH KANT OM PRAKASH KANT OM PRAKASH KANT ) )) ) (G. (G. (G. (G. C. GUPTA C. GUPTA C. GUPTA C. GUPTA ) )) ) ACCOUNTANT ACCOUNTANT ACCOUNTANT ACCOUNTANT MEMBER MEMBER MEMBER MEMBER VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VK. COPY FORWARDED TO: - 1. APPELLANT : DEPUTY COMMISSIONER OF INCOME TAX , DEPUTY COMMISSIONER OF INCOME TAX, DEPUTY COMMISSIONER OF INCOME TAX, DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE CENTRAL CIRCLE CENTRAL CIRCLE CENTRAL CIRCLE- -- -1, NEW DELHI. 1, NEW DELHI. 1, NEW DELHI. 1, NEW DELHI. 2. RESPONDENT : M/S SANKALP AGENCIES PVT.LTD., M/S SANKALP AGENCIES PVT.LTD., M/S SANKALP AGENCIES PVT.LTD., M/S SANKALP AGENCIES PVT.LTD., B BB B- -- -4, 4, 4, 4, VIKAS APARTMENTS, VIKAS APARTMENTS, VIKAS APARTMENTS, VIKAS APARTMENTS, 34/1, EAST PUNJABI BAGH, NEW DELHI. 34/1, EAST PUNJABI BAGH, NEW DELHI. 34/1, EAST PUNJABI BAGH, NEW DELHI. 34/1, EAST PUNJABI BAGH, NEW DELHI. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR