ACIT, New Delhi V. M/s. Bharti Enterprises, New Delhi

ITA 949/DEL/2010

• Counselvise Citation: 94920114 RSA 2010
• Duration Of Justice: 2 year(s) 6 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-09-2012
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 05-09-2012
• Assessment Year: 1999-2000
• Appeal Filed On: 05-03-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PIRTHI LAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: A NEW DELHI BEFORE SHRI AD JAIN, JUDICIAL MEMBER AND SHRI J.SUDHAKAR REDDY, ACCOUNTANT MEMBER ITA NO: 949/DEL/2010 ASSESSMENT YEAR : - 1999-2000 ACIT, CIRCLE 24(1) VS. M/S BHARTI ENTERPRISES NEW DELHI H 5/12, QUTAB AMBIENCE MEHRAULI ROAD, NEW DELHI PAN: : AAAFB 2416 M (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI PIRTHI LAL, SR.D.R. RESPONDENT BY : SHRI ANIL BHALLA, C.A. O R D E R PER J.SUDHAKAR REDDY, ACCOUNTANT MEMBER THIS APPEAL IS FILED BY THE REVENUE DIRECTED AGAIN ST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS)-XXVIII , NEW DELHI DT. 8.12.2009 PERTAINING TO THE ASSESSMENT YEAR 1999-20 00. SHRI PIRTHI LAL, SR.D.R. APPEARED FOR THE REVENUE. SHRI ANIL BHALLA, C.A. REPRESENTED THE ASSESSEE. 2. AT THE THRESHOLD, WE NOTE THAT TAX EFFECT IN THE PRESENT CASE IS LESS THAN RS.3 LAKHS FIXED BY THE CBDT FOR FILING THE AP PEAL BEFORE THE TRIBUNAL. AS PER INSTRUCTION NO.3/2011 (F.NO. 279/ MISC./142/2007-IT) DT. 09.02.2011 ISSUED BY THE CBDT, THE TAX EFFECT F OR FILING APPEAL BEFORE THE APPELLATE TRIBUNAL SHOULD BE MORE THAN RS.3 LAK HS. THE AFORESAID 2 INSTRUCTIONS HAVE BEEN HELD TO BE APPLICABLE TO ALL PENDING APPEALS BY THE HONBLE DELHI HIGH COURT IN THE DECISIONS IN THE FO LLOWING CASES:- (I) CIT VS. M/S. PSJAIN & CO. IN ITA NO.179/1991 OR DER DT. 2 ND AUGUST, 2010. (II) CIT VS. DELHI RACE CLUB IN ITA NO. 128/2008, O RDER DT. 3 RD MARCH,2011. 3. IN THE PRESENT APPEALS, ADMITTEDLY THE TAX EFFEC T IS BELOW RS. 3LAKHS. HENCE, THE APPEAL IS IN CONTRAVENTION OF THE AFORESAID CBDT CIRCULAR/INSTRUCTION. HENCE, THE SAME IS LIABLE TO BE DISMISSED AS NOT MAINTAINABLE. ACCORDINGLY, THE APPEAL FILED BY THE REVENUE STANDS DISMISSED IN LIMINI. 4. IN THE RESULT THE APPEAL FILED BY THE REVENUE I S DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 5 TH SEPTEMBER, 2012. SD/- SD/- (A.D. JAIN) (J.SUDHAKAR REDDY) JUDICIAL MEMBER ACCOUNTANT MEMBE R DATED: THE 5 TH SEPTEMBER, 2012 *MANGAVATHY 3 COPY OF THE ORDER FORWARDED TO: 1. APPELLANT; 2.RESPONDENT; 3.CIT; 4.CIT (A); 5.DR; 6.GUARD FILE BY ORDER DY. REGISTRAR 1. DATE OF DICTATION: 06/09 2. DRAFT PLACED BEFORE THE AUTHOR ON: 06/09 3. DRAFT PROPOSED AND PLACED BEFORE SECOND MEMBER ON: 4. DRAFT DISCUSSED/APPROVED BY THE SECOND MEMBER ON: 5. APPROVED DRAFT CAME TO SR.P.S. ON: 6. DATE OF PRONOUNCEMENT : 7. FILE SENT TO BENCH CLERK ON : 8. DATE ON WHICH FILE GIVEN TO HEAD CLERK ON: 9. DATE OF DISPATCHING THE ORDER ON :