ITO, New Delhi V. Sh. Bhawani Singh, New Delhi

ITA 6541/DEL/2015

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 5044 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 8 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-08-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2008-2009
• Appeal Filed On: 09-12-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M BARNWAL
• Keywords: Tax effect

Judgement Text

1 ITA.NO.6541/DEL./2015 SHRI BHAWANI SINGH, NEW DELHI. IN THE INCOME TAX APPELLATE TRIBUNAL : DELHI BENCHES E : DELHI BEFORE SHRI BHAVNESH SAINI, J.M. & SHRI O.P. KANT, A.M. ITA. NO.6541/DEL./2015 ASSESSMENT YEAR 2008-2009 THE INCOME TAX OFFICER WARD-35(4) NEW DELHI. VS . SHRI BHAWANI SINGH, 3 RD FLOOR, 78, OLD RAJINDER NAGAR MARKET, NEW DELHI. PIN-110060. PAN ANXPS8163J (APPELLANT) (RESPONDENT) FOR REVENUE : SHRI M. BARNWAL, SR. D.R. FOR ASSESSEE : - NONE - DATE OF HEARING : 23.08.2017 DATE OF PRONOUNCEMENT : 23.08.2017 THIS APPEAL BY REVENUE HAS BEEN DIRECTED AGAINST THE ORDER OF LD. CIT(A)-32, NEW DELHI, DATED 30 TH OCTOBER, 2015 FOR THE A.Y. 2008-2009. 2. THE A.O. MADE THE ADDITION OF RS.34,81,148 TO TH E RETURNED INCOME. THE LD. CIT(A) HOWEVER, DIRECTED T O ALLOW DEDUCTION OF EXPENDITURE OF RS.32,92,631. THE REVEN UE IS IN APPEAL CHALLENGING THE DELETION OF ADDITION OF RS.3 2,92,631. THE ASSESSEE IS INFORMED. ORDER 2 ITA.NO.6541/DEL./2015 SHRI BHAWANI SINGH, NEW DELHI. 3. ADMITTEDLY, THE TAX EFFECT IN THE DEPARTMENTAL APPEAL IS LESS THAN RS.10 LAKHS. VIDE CIRCULAR NO.21/2015 DAT ED 10 TH DECEMBER, 2015 ISSUED BY CBDT, IT HAS BEEN DIRECTED THAT THE DEPARTMENT SHALL NOT FILE APPEAL BEFORE THE TRIBUNA L IN CASE WHERE THE TAX EFFECT DOES NOT EXCEED THE MONETARY L IMIT OF RS.10 LAKHS. IT IS ALSO DIRECTED THAT THIS INSTRUCTION WI LL APPLY RETROSPECTIVELY TO PENDING APPEALS AND APPEALS TO B E FILED HENCEFORTH IN TRIBUNALS. PENDING APPEALS BELOW THE SPECIFIED TAX LIMIT MAY BE WITHDRAWN/NOT PRESSED. THE LD. D.R. IN VIEW OF THE BOARDS CIRCULAR ABOVE DID NOT PRESS THE DEPARTMENT AL APPEAL. IN VIEW OF THE ABOVE, THE DEPARTMENTAL APPEAL IS DISMI SSED AS IS FILED IN VIOLATION OF THE CBDT INSTRUCTION ABOVE. 4. IN THE RESULT, APPEAL OF THE DEPARTMENT IS DISMI SSED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (O.P. KANT) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DELHI, DATED 23 RD AUGUST, 2017 VBP/- 3 ITA.NO.6541/DEL./2015 SHRI BHAWANI SINGH, NEW DELHI. COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT E BENCH, DELHI. 6. GUARD FILE. //BY ORDER// ASST. REGISTRAR ITAT DELHI BEHCHES DELHI.