Deputy Commissioner of Income Tax, Central New Delhi. New Vs. M/s Accurate Education & M/s Accurate Education Research Society,C-187, Surya Nagar,Ghaziabad.
August, 30th 2014
IN THE INCOME TAX APPELLATE TRIBUNAL
`A' : NEW DELHI
DELHI BENCH `A
BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT AND
VARKEY, JUDICIAL MEMBER
SHRI ABY T. VARKEY,
Assessment Year : 2007-
Deputy Commissioner of Vs. M/s Accurate Education &
Income Tax, Research Society,
Central Circle- C-187, Surya Nagar,
New Delhi. Ghaziabad.
PAN : AAAAA7866M.
Appellant by : None.
Respondent by : Shri Amit Goel, CA.
PER G.D. AGRAWAL, VP :
This appeal by the Revenue is directed against the order of
learned CIT(A)-III, New Delhi dated 26th February, 2013 for the AY
2. None appeared on behalf of the Revenue. An application dated
25th August, 2014 has been filed by Shri S.N. Bhatia, learned
Departmental Representative requesting for adjournment of the
present appeal alongwith ITA No.2539/Del/2013 of the same assessee
on personal grounds.
3. Learned counsel for the assessee contended 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 `2,49,350/- which is
below the prescribed limit of `3 lacs. He has also submitted a working
of the tax effect. In view thereof, the revenue's appeal may be
dismissed as the tax effect being below the prescribed limit.
4. We have heard the arguments of the learned counsel and
perused the material placed before us. 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 not
maintainable in view of CBDT Instruction.
5. Since Revenue's appeal is not maintainable, no useful purpose
would be served by granting adjournment to Revenue. Accordingly,
Revenue's request for adjournment is refused and Revenue's appeal is
dismissed being not maintainable.
6. In the result, the appeal of the Revenue is dismissed.
Decision pronounced in the open Court on 29th August, 2014.
(ABY T. VARKEY) AGRAWAL)
JUDICIAL MEMBER VICE PRESIDENT
Dated : 29.08.2014
Copy forwarded to: -
1. Appellant : Deputy Commissioner of Income Tax,
Circle-22, New Delhi.
2. Respondent : M/s Accurate Education & Research Society,
C-187, Surya Nagar, Ghaziabad.
5. DR, ITAT