ITO, Fatehabad V. Sh. Om Prakash, Fatehabad

ITA 6338/DEL/2013

• Counselvise Citation: 633820114 RSA 2013
• Duration Of Justice: 1 year(s) 6 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-06-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 16-06-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 29-11-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P DAM KANUNJNA
• Assessee Lawyers: V RAJ KUMAR
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH E NEW DELHI) BEFORE SHRI I.C. SUDHIR AND SHRI J.S. REDDY ITA NO. 6338/DEL/2013 ASSESSMENT YEAR: 2009-10 INCOME-TAX OFFICER, VS. SHRI OM PRAKASH, PROP. WARD-2, M/S. DEWAN CHAND RAJENDER FATEHABAD. PARSHAD, 64-B, ANAJ MANDI, FATEHABAD. (PAN: ADDPP7843H) (APPELLANT) (RESPONDENT) DEPARTMENT BY: SHRI P. DAM KANUNJNA, SR. DR ASSESSEE BY: SHRI V. RAJ KUMAR, ADV. DATE OF HEARING : 16.06.2015 DATE OF PRONOUNCEMENT: 16:06.2015 ORDER PER I.C. SUDHIR: JUDICIAL MEMBER AT THE OUTSET OF HEARING, THE LEARNED AR POINTED OU T THAT THE TAX EFFECT OF THE GROUNDS RAISED IN THE APPEAL PREFERRE D BY THE REVENUE IS BELOW RS.4 LACS, HENCE, AS PER THE LATEST CBDT INSTRUCTIO N NO. 5/2014 DATED 10.07.2014, THE PRESENT APPEAL IS NOT MAINTAINABLE. 2. THE LEARNED SENIOR DR DID NOT OBJECT THE ABOVE S UBMISSIONS OF THE LEARNED AR ABOUT THE TAX EFFECT HAVING BELOW RS.4 LACS IN THE GROUNDS OF THE APPEAL. HE HAS, HOWEVER, PLACED RELIANCE ON THE ASSESSMENT ORDER. 2 3. IN THE PRESENT APPEAL, THE REVENUE HAS QUESTIONE D DELETION OF ADDITION OF RS.4,79,930 MADE BY THE LEARNED CIT(APPEALS). T HE TAX EFFECT THEREOF IS BELOW RS.4 LACS. AS PER THE LATEST CBDT INSTRUCTION NO. 5/2014 DATED 10.7.2014, THE REVENUE IS NOT SUPPOSED TO PREFER AP PEAL HAVING TAX EFFECT BELOW RS. 4 LACS AGAINST THE FIRST APPELLATE ORDER BEFORE THE ITAT. THIS INSTRUCTION REGARDING THE PECUNIARY LIMIT FOR PREFE RRING THE APPEAL BEFORE THE ITAT BY THE REVENUE HAS NOW STATUTORY FORCE UNDER S EC. 268A OF THE INCOME-TAX ACT, 1961. THUS, PRESENT APPEAL HAS BEEN PREFERRED BY THE REVENUE IN VIOLATION OF THE SAID INSTRUCTION AS THE SAID INSTRUCTION IS ALSO APPLICABLE IN THE PENDING APPEALS AS PER THE DECISI ONS OF HONBLE JURISDICTIONAL DELHI HIGH COURT IN THE CASE OF CIT VS. M/S. P.S. JAIN & CO. IN ITA NO. 179/1991 DATED 02.08.2010 AND IN THE CASE O F CIT VS. DELHI RACE CLUB LTD. ORDER DATED 03.03.2011.THE PRESENT APPE AL IS THUS NOT MAINTAINABLE AND IT IS DISMISSED AS SUCH. 4. IN RESULT, THE APPEAL IS DISMISSED. DECISION PRONOUNCED IN THE OPEN COURT ON 17.06.2015 SD/- SD/- ( J.S.REDDY ) ( I.C. SUDHIR ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 17/06/2015 MOHAN LAL 3 COPY FORWARDED TO: 1) APPELLANT 2) RESPONDENT 3) CIT 4) CIT(APPEALS) 5) DR:ITAT ASSISTANT REGISTRAR DATE DRAFT DICTATED ON COMPUTER 17 .06.2015 DRAFT PLACED BEFORE AUTHOR 17. 06.2015 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 17.06.2015 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. APPROVED DRAFT COMES TO THE SR.PS/PS 18.06.2015 KEPT FOR PRONOUNCEMENT ON 18.06.2015 FILE SENT TO THE BENCH CLERK 18.06.2015 DATE ON WHICH FILE GOES TO THE AR DATE ON WHICH FILE GOES TO THE HEAD CLERK. DATE OF DISPATCH OF ORDER.