ACIT, New Delhi V. Shri Deepak Duggal, New Delhi

ITA 6436/DEL/2015

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 3999 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 1 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-01-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2009-2010
• Appeal Filed On: 04-12-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S R SENAPATI
• Keywords: Additional evidence; Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES C : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA.NO.6436/DEL./2015 ASSESSMENT YEAR 2009-2010 THE ACIT, CIRCLE-49(1), ROOM NO.1504, 15 TH FLOOR, E-2 BLOCK, DR. S.P. MUKHERJEE CIVIC CENTRE, NEW DELHI. VS. SHRI DEEPAK DUGGAL, A-31/4, MAYAPURI INDUSTRIAL AREA, PHASE-1, NEW DELHI. PAN AAHPD1992K (APPELLANT) (RESPONDENT) FOR REVENUE : SHRI S.R. SENAPATI, SR. D.R. FOR ASSESSEE : SHRI TEJ MOHAN SINGH, ADVOCATE. DATE OF HEARING : 18.01.2018 DATE OF PRONOUNCEMENT : 18.01.2018 ORDER PER BHAVNESH SAINI, J.M. THIS APPEAL BY REVENUE HAS BEEN DIRECTED AGAINST THE ORDER OF THE LD. CIT(A)-17, NEW DELHI, DATED 10 TH SEPTEMBER, 2015, FOR THE A.Y. 2009-2010, CHALLENGING THE ORDER OF LD . CIT(A) IN ADMITTING THE ADDITIONAL EVIDENCE AGAINST RULE 46A OF THE I.T. RULES. 2. THIS ISSUE RELATES TO DELETION OF ADDITION OF R S.17,50,861. ADMITTEDLY, THE TAX EFFECT ON THIS ISSUE IS BELOW R S.10 LAKHS. VIDE CIRCULAR NO.21/2015 DATED 10 TH DECEMBER, 2015 ISSUED BY CBDT, IT HAS 2 ITA.NO.6436/DEL./2015 SHRI DEEPAK DUGGAL, NEW DELHI. BEEN DIRECTED THAT THE DEPARTMENT SHALL NOT FILE AP PEAL BEFORE THE TRIBUNAL IN CASE WHERE THE TAX EFFECT DOES NOT EXCEED THE MO NETARY LIMIT OF RS.10 LAKHS. IT IS ALSO DIRECTED THAT THIS INSTRUCTION WI LL APPLY RETROSPECTIVELY TO PENDING APPEALS AND APPEALS TO BE FILED HENCEFORTH IN TRIBUNALS. PENDING APPEALS BELOW THE SPECIFIED TAX LIMIT MAY BE WITHDR AWN/NOT PRESSED. THE LD. D.R. IN VIEW OF THE BOARDS CIRCULAR ABOVE DID NOT PRESS THE DEPARTMENTAL APPEAL. IN VIEW OF THE ABOVE, THE DEPA RTMENTAL APPEAL IS DISMISSED AS IS FILED IN VIOLATION OF THE CBDT INST RUCTION ABOVE. 3. IN THE RESULT, APPEAL OF THE DEPARTMENT IS DISM ISSED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (L.P. SAHU) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DELHI, DATED 18 TH JANUARY, 2018 VBP/- COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT C BENCH, DELHI 6. GUARD FILE. // BY ORDER // ASST. REGISTRAR : ITAT DELHI BENCHES : DELHI.