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: due date for vat payment :: TAX RATES - GOODS TAXABLE @ 4% :: VAT RATES :: ACCOUNTING STANDARDS :: ACCOUNTING STANDARD :: Central Excise rule to resale the machines to a new company :: articles on VAT and GST in India :: form 3cd :: cpt :: ICAI offer Get Windows 7,Office 2010 in Rs.799 Taxes :: TDS :: ARTICLES ON INPUT TAX CREDIT IN VAT :: empanelment :: VAT Audit :: list of goods taxed at 4%
From the Courts »
 Group M. Media India Pvt. Ltd vs. UOI (Bombay High Court)
 Shreemati Devi vs. CIT (Allahabad High Court)
 Vatsala Shenoy vs. JCIT (Supreme Court)
  Dr. Gautam Sen vs. CCIT (Bombay High Court)
 Dr. Gautam Sen vs. CCIT (Bombay High Court)
 DCIT vs. Shivshankar R. Sharma (ITAT Mumbai)
 ACIT vs. Jawaharlal Agicha (ITAT Mumbai)
 CIT vs. M/s. D. Chetan & Co (Bombay High Court)
 Makes further amendments to Notification no. 157/90-Customs dated 28th March, 1990 regarding temporary admission under the ATA Carnet
 Appointment of Common Adjudicating Authority by DGRI - 2/2016-Customs

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
                                 `A' : NEW DELHI
                    DELHI BENCH `A

                            VARKEY, JUDICIAL MEMBER
                SHRI ABY T. VARKEY,

                         ITA No.
                       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)                          (Respondent)

             Appellant by       :    None.
             Respondent by      :    Shri Amit Goel, CA.


      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.
                                    2                          ITA-2537/Del/2013

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.

                  Sd/-                                Sd/-
         (ABY T. VARKEY)                            AGRAWAL)
                                              (G.D. AGRAWAL)
        JUDICIAL MEMBER                       VICE PRESIDENT

Dated : 29.08.2014

Copy forwarded to: -

1.    Appellant  : Deputy Commissioner of Income Tax,
                           Circle-22, New Delhi.
                   Central Circle-
2.    Respondent : M/s Accurate Education & Research Society,
                   C-187, Surya Nagar, Ghaziabad.

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

                              Assistant Registrar
Home | About Us | Terms and Conditions | Contact Us
Copyright 2016 CAinINDIA All Right Reserved.
Designed and Developed by Binarysoft Technologies Pvt. Ltd.
Desktop Application Development Outsourcing Desktop Application Development Offshore Desk

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