Latest Expert Exchange Queries
sitemapHome | Registration | Job Portal for CA's | Expert Exchange | Currency Converter | Post Matrimonial Ads | Post Property Ads
 
 
News shortcuts: From the Courts | News Headlines | VAT (Value Added Tax) | Service Tax | Sales Tax | Placements & Empanelment | Various Acts & Rules | Latest Circulars | New Forms | Forex | Auditing | Direct Tax | Customs and Excise | ICAI | Corporate Law | Markets | Students | General | Indirect Tax | Mergers and Acquisitions | Continuing Prof. Edu. | Budget Extravaganza | Transfer Pricing
 
 
 
 
Popular Search: articles on VAT and GST in India :: cpt :: empanelment :: ACCOUNTING STANDARDS :: form 3cd :: ARTICLES ON INPUT TAX CREDIT IN VAT :: ACCOUNTING STANDARD :: Central Excise rule to resale the machines to a new company :: TDS :: TAX RATES - GOODS TAXABLE @ 4% :: due date for vat payment :: VAT Audit :: list of goods taxed at 4% :: VAT RATES :: ICAI offer Get Windows 7,Office 2010 in Rs.799 Taxes
 
 
From the Courts »
 ACIT vs. Veer Gems (ITAT Ahmedabad)
  CIT vs. Subhash Vinayak Supnekar (Bombay High Court)
 Pr. Commissioner Of Income Tax-06 Vs. M/s N.C Cables Ltd.
 BDR BUILDERS AND DEVELOPERS PVT. LTD. Vs. THE ASSISTANT COMMISSIONER OF INCOME TAX & ANR.
 Sports Infratech Pvt. Ltd. & Anr. Vs. Deputy Commissioner Of Income Tax (Hqrs)
 Delhi High Court interprets applicability of amendments to Arbitration Act
  M/s Skin Institute And Public Services Charitable Trust Vs. Commissioner Of Income Tax (Exemption)
 M/s Skin Institute And Public Services Charitable Trust Vs. Commissioner Of Income Tax (Exemption)
 ITO vs. Emami Paper Mills Ltd (ITAT Kolkata)
 Surya Prakash Toshniwal HUF vs. ITO (ITAT Kolkata)
 CIT vs. Subhash Vinayak Supnekar (Bombay High Court)

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

                             No.2270/Del/201
                         ITA No.    /Del/2013
                                2270/Del/2013
                                         2010-
                                           10-11
                       Assessment Year : 2010


Assistant Commissioner of      Vs.    M/s Anchal Hotels Pvt.Ltd.,
Income Tax,                           54, Haridwar Road,
Circle-
Circle-2,                             Dehradun.
Dehradun.                             PAN : AAECA5703D.
     (Appellant)                          (Respondent)

              Appellant by      :    Smt. Parwinder Kaur, Sr.DR.
              Respondent by     :    Shri Gautam Jain, CA.

                                ORDER

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
position.


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
                                   2                          ITA-2270/Del/2013



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.


                 Sd/-                                Sd/-
                KARWA)
          (H.L. KARWA)                                MEENA)
                                                (B.C. MEENA)
           PRESIDENT                        ACCOUNTANT MEMBER

Dated : 03.07.2014
VK.

Copy forwarded to: -

1.   Appellant  : Assistant Commissioner of Income Tax,
                     -2, Dehradun.
               Circle-
               Circle
2.   Respondent : M/s Anchal Hotels Pvt.Ltd.,
               54, Haridwar Road, Dehradun.





3.   CIT
4.   CIT(A)
5.   DR, ITAT

                             Assistant Registrar

 
 
Home | About Us | Terms and Conditions | Contact Us
Copyright 2017 CAinINDIA All Right Reserved.
Designed and Developed by Binarysoft Technologies Pvt. Ltd.
Binarysoft Technologies - We Bring IT. Offshore software outsourcing company. We use Global Delivery Model (GDM) and believe in Follow The Sun principle

Transfer Pricing | International Taxation | Business Consulting | Corporate Compliance and Consulting | Assurance and Risk Advisory | Indirect Taxes | Direct Taxes | Transaction Advisory | Regular Compliance and Reporting | Tax Assessments | International Taxation Advisory | Capital Structuring | Withholding tax advisory | Expatriate Tax Reporting | Litigation | Badges | Club Badges | Seals | Military Insignias | Emblems | Family Crest | Software Development India | Software Development Company | SEO Company | Web Application Development | MLM Software | MLM Solutions