DCIT, Circle 31 (1), New Delhi. Vs. Mr. Satinder Singh Chhabra, 1, Curzon Road, New Delhi.
July, 22nd 2015
IN THE INCOME TAX APPELLATE TRIBUNAL
(DELHI BENCH `G' : NEW DELHI)
BEFORE SHRI J.S. REDDY, ACCOUNTANT MEMBER
SHRI A.T. VARKEY, JUDICIAL MEMBER
(ASSESSMENT YEAR : 2000-01)
DCIT, Circle 31 (1), vs. Mr. Satinder Singh Chhabra,
New Delhi. 1, Curzon Road,
(PAN : ABJPS2010P)
ASSESSEE BY : Shri Sanat Kapoor, Advocate
REVENUE BY : Shri K.K. Jaswal, Senior DR
Date of Hearing : 15.07.2015
Date of Pronouncement : 16.07.2015
PER A.T. VARKEY, JUDICIAL MEMBER :
This appeal, at the instance of the revenue, is directed against the
order of the Commissioner of Income-tax (Appeals)-XXVI, New Delhi
dated 27.02.2009. The relevant assessment year is 2000-01. The appeal
has been filed on 11.05.2009.
2. At the outset of the hearing, the ld. AR for the assessee submitted
that the tax effect on the deleted addition is less than the threshold limit,
i.e. Rs.4 lacs.
2 ITA No.1953/Del./2009
3. On the other hand, ld. DR could not controvert the fact that the tax
effect is more than Rs.4 lakhs and fairly conceded that the tax effect in this
case is less than Rs.4 lakhs.
4. We have heard rival submissions of the parties and perused the
entire material on record. As per recent CBDT Instruction no. 5/2014
dated 10.07.2014, the monetary limit for filing appeal by the department
before the ITAT has been revised to Rs. 4 lacs. Thus, the departmental
appeals, involving tax effect below Rs. 4 lacs, are not maintainable before
4.1. The Hon'ble Jurisdictional Delhi High Court in the case of CIT vs.
Delhi Race Club Ltd. in ITA No. 128/2008, order dated 03.03.2011, by
following the earlier order dated 02.08.2010 in ITA No. 179/1991 in the
case of CIT Delhi-III vs. M/s P.S. Jain & Co., has held that such
instruction/ circular would also be applicable to pending cases.
4.2. Admittedly the tax effect involved in the present appeal is below
Rs.4 lakhs. Therefore, in view of the revised instruction of the CBDT,
referred to above, and the Hon'ble Jurisdictional High Court's decision in
the case of Delhi Race Club Ltd., supra, the departmental appeal is not
5. In the result, appeal filed by the department is dismissed without
going into the merits.
Order pronounced in open court on this 16th day of July, 2015.
(J.S. REDDY) (A.T. VARKEY)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Dated the 16th day of July, 2015
3 ITA No.1953/Del./2009
Copy forwarded to:
4.CIT(A)-XXVI, New Delhi.
5.CIT(ITAT), New Delhi.