Income Tax Ofifcer, Waziron Ka Baagh, Srinagar (Garhwal), Uttrakhand. Vs Sunder Lal Semwal, Upper Bazar, Joshimath, Distt. Chamoli, Garhwal, Uttrakhand. |
I.T.A. No. 6378/Del/2013
Assessment Year: 2009-10
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH `D' NEW DELHI
BEFORE SHRI J.S. REDDY, ACCOUNTANT MEMBER
AND
SHRI CHANDRAMOHAN GARG, JUDICIAL MEMBER
ITA NO.6378/DEL/2013
ASSTT. YEAR: 2009-10
Income Tax Ofifcer, vs Sunder Lal Semwal,
Waziron Ka Baagh, Upper Bazar, Joshimath,
Srinagar (Garhwal), Distt. Chamoli, Garhwal,
Uttrakhand. Uttrakhand.
(PAN: AOVPS9919R)
(Appellant) (Respondent)
Appellant by: Shri Ashis Mohanty, Sr. DR
Respondent by: Shri Gautam Jain, Adv.
O R D E R
PER C.M. GARG, J.M.
This appeal of the revenue for assessment year 2009-10 has been
preferred by the revenue against the order of CIT(A)-I, Dehradun dated
27.09.2013. The only dispute in this appeal is against deletion of addition of
Rs. 9,56,465/-, the tax effect on which is admittedly below Rs. 3 lakhs.
2. The learned counsel for the assessee, at the outset, 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 has been
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I.T.A. No. 6378/Del/2013
Assessment Year: 2009-10
increased from Rs.2 lacs to Rs. 3 lacs, although the tax effect in the present
revenue's appeal is below the prescribed limit of Rs. 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 tax calculation
and the upward revision of tax effect appealable under revenue's appeal to
Rs. 3 lacs.
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 Rs. 3 lacs. The tax payable in the present appeal being
below Rs. 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.
Order pronounced in the open court on 7.12.2015.
Sd/- Sd/-
( J.S. REDDY ) ( C.M. GARG )
ACCOUNTANT MEMBER JUDICIAL MEMBER
DT. 7th DECEMBER, 2015
`GS'
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I.T.A. No. 6378/Del/2013
Assessment Year: 2009-10
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT(A)
4. CIT 5. DR
By Order
Asstt. Registrar
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