Appeal details
Counselvise Citation
[2015] 121 COUNSELVISE.COM (IT) 0237 (ITAT-DELHI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
1 year(s) 8 month(s) 20 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
21-07-2015
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
E
Next Hearing Date
20-07-2015
Assessment Year
2010-2011
Appeal Filed On
31-10-2013
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH E NEW DELHI BEFORE SHRI S.V. MEHROTRA : ACCOUNTANT MEMBER AND SHRI A.T. VARKEY.: JUDICIAL MEMBER ITA NO. 5843/DEL/2013 ASSTT. YR: 2010-11 ACIT/INCOME-TAX OFFICER, VS. MANOJ JOSHI, CIRCLE HALDWANI, KALADHUNGI ROAD, HALDWANI. DISTT. NAINITAL, PAN: AERPJ 4284 L ( APPELLANT ) (RESPONDENT) APPELLANT BY : SHRI V. RAJA KUMAR ADV. RESPONDENT BY : SHRI P. DAM. KANUNJNA SR. DR DATE OF HEARING: : 20/07/2015. DATE OF ORDER : 21/07/2015. O R D E R PER S.V. MEHROTRA, A.M.. : THIS APPEAL, BY THE REVENUE, IS DIRECTED AGAINST CI T(A)S ORDER DATED 14-8-2013 IN APPEAL NO. 81/CIT(A)-II/2012-13, RELA TING TO A.Y. 2010-11. 2. THE LEARNED COUNSEL FOR THE ASSESSEE AT THE VERY OUTSET CONTENDED THAT THE TAX EFFECT INVOLVED IN THE PRESENT APPEALS IS BELOW RS . 4 LACS AND, THEREFORE, THE APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE IN VIEW O F RECENT CBDT INSTRUCTION, WHICH IS BINDING ON THE DEPARTMENTS. 3. ON THE OTHER HAND, THE LEARNED DR CONTENDED THA T THE APPEAL SHOULD NOT BE DISMISSED ON ACCOUNT OF TAX EFFECT ONLY. 4. WE HAVE HEARD RIVAL SUBMISSIONS OF THE PARTIES A ND PERUSED THE ENTIRE MATERIAL ON RECORD. AS PER RECENT CBDT INSTRUCTION NO. 5/2014 DATED 10-7-2014, 2 THE MONETARY LIMIT FOR FILING APPEAL BY THE DEPARTM ENT BEFORE THE ITAT HAS BEEN REVISED TO RS. 4 LACS. THUS, THE DEPARTMENTAL APPE AL, INVOLVING TAX EFFECT BELOW RS. 4 LACS, IS NOT MAINTAINABLE BEFORE THE ITAT. 4.1. THE HONBLE JURISDICTIONAL DELHI HIGH COURT IN THE CASE OF CIT VS. DELHI RACE CLUB LTD. IN ITA NO. 128/2008, ORDER DATED 03. 03.2011, BY FOLLOWING THE EARLIER ORDER DATED 02.08.2010 IN ITA NO. 179/1991 IN THE CASE OF CIT DELHI-III VS. M/S P.S. JAIN & CO., HAS HELD THAT SUCH INSTRUCTIO N/ CIRCULAR WOULD ALSO BE APPLICABLE TO PENDING CASES. 4.2. ADMITTEDLY THE TAX EFFECT INVOLVED IN THE PRES ENT APPEAL IS BELOW RS. 4 LAKHS. THEREFORE, IN VIEW OF THE REVISED INSTRUCTION OF T HE CBDT, REFERRED TO ABOVE, AND THE HONBLE JURISDICTIONAL HIGH COURTS DECISION I N THE CASE OF DELHI RACE CLUB LTD., SUPRA, THE DEPARTMENTAL APPEAL IS NOT MAINTA INABLE. 5. IN THE RESULT, DEPARTMENTAL APPEAL AND IS DISMIS SED. ORDER PRONOUNCED IN OPEN COURT ON 21/07/2015.. SD/- SD/- (A.T. VARKEY. ) (S.V. MEHROTRA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 21/07/2015. *MP* COPY OF ORDER TO: 1. ASSESSEE 2. AO 3. CIT 4. CIT(A) 5. DR, ITAT, NEW DELHI. 3
