ITO, New Delhi V. M/s. Hindustan Aqua Ltd., New Delhi

ITA 794/DEL/2011

• Counselvise Citation: 79420114 RSA 2011
• Duration Of Justice: 10 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-12-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 22-12-2011
• Assessment Year: 2006-2007
• Appeal Filed On: 09-02-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SALIL MISRA
• Assessee Lawyers: ASHISH BHALLA
• Keywords: Tax effect

Judgement Text

ITA NO. 794/DEL/2011 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C NEW DELHI BEFORE SHRI C.L. SETHI, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER I.T.A. NO. 794/DEL/2011 A.Y. : 2006-07 INCOME TAX OFFICER, WARD-12(4), ROOM NO. 331, C.R. BUILDING, NEW DELHI VS. M/S HINDUSTAN AQUA LTD., 25, BAZAR LANE, BENGALI MARKET, NEW DELHI (PAN/GIR NO. : AAACH3298J) (APPELLANT ) (APPELLANT ) (APPELLANT ) (APPELLANT ) (RESPONDENT ) (RESPONDENT ) (RESPONDENT ) (RESPONDENT ) ASSEESSEE BY : SH. ASHISH BHALLA, CA DEPARTMENT BY : SH. SALIL MISRA, SR. D.R. ORDER ORDER ORDER ORDER PER PER PER PER C.L. SETHI C.L. SETHI C.L. SETHI C.L. SETHI : : : : J JJ JM MM M THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST TH E ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) DATED 28.12. 2010 AND PERTAINS TO ASSESSMENT YEAR 2006-07. 2. AT THE THRESHOLD, WE NOTE THAT TAX EFFECT IN THI S CASE IS LESS THAN ` 3 LACS FIXED BY THE CBDT FOR FILING APPEAL BEFORE THE TRIBUNAL. AS PER INSTRUCTION NO. 3/2011 (F.NO. 279/MISC./142/2007-ITJ) DATED 09.02.2011 ISSUED BY THE CBDT, THE TAX EFFECT FOR FILING APPEA L BEFORE THE APPELLATE TRIBUNAL SHOULD BE MORE THAN ` 3 LAKHS. THE AFORES AID INSTRUCTIONS ITA NO. 794/DEL/2011 2 HAVE BEEN HELD TO BE APPLICABLE TO ALL PENDING APPE ALS BY THE JURISDICTIONAL HIGH COURT IN THE DECISIONS IN THE C ASES:- (I) C.I.T. VS. M/S P.S. JAIN & CO. IN ITA NO. 179/1 991, ORDER DATED 2 ND AUGUST, 2010. (II) C.I.T. VS. DELHI RACE CLUB IN ITA NO. 128/2008 , ORDER DATED 3 RD MARCH, 2011. 2.1 IN THE PRESENT CASE, ADMITTEDLY THE TAX IS BEL OW ` 3 LAKHS. HENCE, THE APPEAL IS IN CONTRAVENTION OF THE AFORESAID CBDT CIRCULAR/INSTRUCTION. HENCE, THE SAME IS LIABLE TO BE DISMISSED. ACCORDINGLY, THIS APPEAL BY THE REVENUE STANDS DISMI SSED FOR TAX EFFECT. 3. IN THE RESULT, THE APPEAL FILED BY THE REVENUE I S DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 22/12/2011, UPON CONCLUSION OF HEARING. SD/- SD/- [SHAMIM YAHYA] [SHAMIM YAHYA] [SHAMIM YAHYA] [SHAMIM YAHYA] [ [[ [C.L. SETHI C.L. SETHI C.L. SETHI C.L. SETHI] ]] ] ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER DATE 22/12/2011 SRB COPY FORWARDED TO: COPY FORWARDED TO: COPY FORWARDED TO: COPY FORWARDED TO: - -- - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR, ITAT, DELHI BENCHES