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Income Tax Ofifcer, Waziron Ka Baagh, Srinagar (Garhwal), Uttrakhand. Vs Sunder Lal Semwal, Upper Bazar, Joshimath, Distt. Chamoli, Garhwal, Uttrakhand.
December, 08th 2015
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


                                      1
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'


                                      2
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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