ITO, New Delhi V. Sh. Ramesh Kumar, New Delhi

ITA 5794/DEL/2012

• Counselvise Citation: 579420114 RSA 2012
• Duration Of Justice: 1 year(s) 5 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-05-2014
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: F
• Next Hearing Date: 17-04-2014
• Assessment Year: 2005-2006
• Appeal Filed On: 14-11-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : F NEW DELHI BEFORE SHRI A.D.JAIN, J.M. AND SHRI J.SUDHAKAR REDDY, A.M. ITA NO. 5794/DEL/2012 ASSESSMENT YEAR : 2005-06 ITO, WARD 27(3) VS. SH. RAMESH KUMAR NEW DELHI S/O SHRI JAGE RAM, H.NO. 213 BIJWASAN, NEW DELHI 110 061 PAN: AIAPR 1585 M (APPELLANT) (RESPONDENT) APPELLANT BY:- MS.MEENAKSHI VOHRA, SR.D.R. RESPONDENT BY:- NONE O R D E R PER J.SUDHAKAR REDDY, AM THIS IS AN APPEAL FILED BY THE REVENUE DIRECTED AGA INST THE ORDER OF THE LD.COMMISSIONER OF INCOME TAX (APPEALS)-IX, NEW DEL HI DT. 06.11.2012 PERTAINING TO THE ASSESSMENT YEAR 2005-06. 2. THE CBDT VIDE INSTRUCTION NO.3/2011 DT. 09.02.20 11, REVISED THE LIMIT FOR PREFERRING REVENUES APPEAL FROM RS.2 LACS TO RS.3 LACS. IT IS SEEN THAT THE TAX EFFECT IN THE PRESENT APPEAL IS BELOW RS.3 LACS . 3. THE LD.SR.D.R. AGREES THAT THE TAX EFFECT IN THE PRESENT APPEAL IS BELOW THE MINIMUM LIMIT. 2 4. WE HAVE HEARD MS.MEENAKSHI VOHRA, THE LD.SR.D.R, NONE APPEARED ON BEHALF OF THE ASSESSEE. THE CBDT, VIDE THE ABOVE REFERRED INSTRUCTION HAS CLEARLY LAID DOWN THAT THE REVENUE SHOULD NOT FILE APPEALS AGAINST THE ORDER OF THE CIT(A) BEFORE ITAT, IF THE TAX EFFECT INVO LVED IN THE APPEAL, EXCLUDING INTEREST, IS LESS THAN RS.3 LACS. THE TAX PAYABLE IN THE PRESENT APPEAL BEING BELOW RS. 3 LACS. THE REVENUES APPEAL IS FILED IN CONTRAVENTION OF THE SAID CIRCULAR. HENCE THE SAME IS DISMISSED AS NOT MAINT AINABLE. 5. IN THE RESULT THE APPEAL OF THE REVENUE IS DISM ISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 05 TH MAY, 2014. SD/- SD/- (A.D. JAIN) (J.SUDHAKAR REDDY) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: THE 05 TH MAY,2014 *MANGA COPY OF THE ORDER FORWARDED TO: 1. APPELLANT; 2.RESPONDENT; 3.CIT; 4.CIT (A); 5.DR; 6.GUARD FILE BY ORDER ASST. REGISTRAR