1 ITA No.5034/D/2011 & CO 1/D/2012
Asstt. Year: 2007-08
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH `G' NEW DELHI
BEFORE SHRI R. K. GUPTA, JUDICIAL MEMBER
SHRI S.V. MEHROTRA, ACCOUNTANT MEMBER
ITA NO. 5034/DEL/2011
ASSTT. YEAR: 2007-08
Income Tax officer, Vs Shri Suresh Kumar Mittal,
Ward 43(3), TP-11, Pitampura,
New Delhi. Delhi-110034
(PAN: AAAPM4219R)
C.O. NO. 1/DEL/2012
(IN ITA NO. 5034/DEL/2011)
ASSTT. YEAR: 2007-08
Sh. Suresh Kumar Mittal Vs Income Tax Officer,
New Delhi. New Delhi.
(Appellant) (Respondent)
Appellant by: Shri Satpal Singh, Sr.DR
Respondent by: Shri Deepak Bansal
O R D E R
PER R.K. GUPTA, JUDICIAL MEMBER
This appeal is filed by the department and also by the assessee. The
appeal of the department and cross objection by the assessee are directed
against the order passed by CIT(A) dated 23/08/2011 for Asstt. Year 2007-
08.
2. In the present case, we note that tax effect in the appeal of the
department is less than Rs. 2 lakh. The CBDT vide Instruction No.3 dated
2 ITA No.5034/D/2011 & CO 1/D/2012
Asstt. Year: 2007-08
9.2.2011, has instructed not to file the appeal by the revenue where tax effect
involved is not in excess of Rs.3,00,000/-. The revised limit vide Instruction
No.3 dated 9.2.2011 for filing appeal before the Tribunal, High Court and
Supreme Court is as under:-
"Before the Income Tax Appellate Tribunal : Rs.3 lakhs,
Appeals u/s 260A of the IT Act
Before the Hon'ble High Court : Rs.10 lakhs and
Before the Hon'ble Supreme Court : Rs.25 lakhs"
3. It is seen that the Hon'ble High Court of Delhi in the case of CIT Vs.
Delhi Race Club Ltd. in ITA No.128/2008, dated 3rd March, 2011, has held
as under:-
"The tax effect involved in the present appeal is Rs.4,65,860/-.
As per recent guidelines of the CBDT, appeal in those cases
where the tax effect is less than 10 lacs, are not to be
entertained.
This Court in the case of Commissioner of Income-tax-III v.
M/s. P.S. Jain and Co. being No.179/1991 decided on 2nd
August, 2010 has taken a view that such circular would also
apply to pending cases."
Since in the present case, the above revised instruction is fully applicable in
view of the judgment of the Hon'ble Delhi High Court (supra), hence in our
opinion the Revenue's appeal is not maintainable in view of the said
Circular of the CBDT.
3 ITA No.5034/D/2011 & CO 1/D/2012
Asstt. Year: 2007-08
4. The Cross Objection filed by the assessee is in support of the order of
the Commissioner of Income Tax(A) which does not require any
adjudication upon. Accordingly, the same is also dismissed.
5. In the result, the appeal filed by the revenue and the assessee are
dismissed.
Order pronounced in the Open Court on 10.10.2012.
Sd/- Sd/-
(S.V. MEHROTRA) ( R.K. GUPTA)
ACCOUNTANT MEMBER JUDICIAL MEMBER
DT. 10th OCTOBER, 2012
`GS'
Copy forwarded to:-
1. Appellant
2. Respondent
3. C.I.T.(A)
4. C.I.T.
5. DR
By Order
Dy.Registrar
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