Assistant Commissioner of Income Tax, Income Tax, Circle- Dehradun. Vs.. M/s Anchal Hotels Pvt.Ltd., 54, Haridwar Road, Dehradun.
July, 05th 2014
IN THE INCOME TAX APPELLATE TRIBUNAL
`B' : NEW DELHI
DELHI BENCH `B'
BEFORE SHRI H.L. KARWA, HON'BLE PRESIDENT AND
SHRI B.C. MEENA, HON'BLE ACCOUNTANT MEMBER
ITA No. /Del/2013
Assessment Year : 2010
Assistant Commissioner of Vs. M/s Anchal Hotels Pvt.Ltd.,
Income Tax, 54, Haridwar Road,
Dehradun. PAN : AAECA5703D.
Appellant by : Smt. Parwinder Kaur, Sr.DR.
Respondent by : Shri Gautam Jain, CA.
PER B.C. MEENA, AM :
This appeal by the Revenue emanates from the order of learned
CIT(A)-I, Dehradun dated 27th February, 2013.
2. At the outset, the learned counsel for the assessee contends that
as per Central Board of Direct Taxes, Instruction No.3/2011 dated 09th
February, 2011, the revised limit for preferring revenue's appeals is `3
lacs. That the tax effect in the present revenue's appeal is below the
prescribed limit of `3 lacs. In view thereof, the revenue's appeal may
be dismissed as the tax effect being below the prescribed limit.
3. The learned Departmental Representative agrees to the said
4. We have heard both sides. The CBDT, vide above instruction has
clearly laid down that the revenue should not prefer appeals against
assessees before ITAT if the tax effect involved in the appeal,
excluding interest, is less than `3 lacs. The tax payable in the present
appeal being below `3 lacs, the revenue's appeal is dismissed as not
maintainable in view of CBDT Instruction.
5. In the result, the appeal of the Revenue is dismissed.
Decision pronounced in the open Court on 3rd July, 2014.
(H.L. KARWA) MEENA)
PRESIDENT ACCOUNTANT MEMBER
Dated : 03.07.2014
Copy forwarded to: -
1. Appellant : Assistant Commissioner of Income Tax,
2. Respondent : M/s Anchal Hotels Pvt.Ltd.,
54, Haridwar Road, Dehradun.
5. DR, ITAT