ACIT, New Delhi v. M/s. A&B Holdings, New Delhi

ITA 1258/DEL/2009 | 2004-2005
Pronouncement Date: 28-11-2011 | Result: Dismissed

Appeal Details

RSA Number 125820114 RSA 2009
Assessee PAN AAFFA2620K
Bench Delhi
Appeal Number ITA 1258/DEL/2009
Duration Of Justice 2 year(s) 7 month(s) 26 day(s)
Appellant ACIT, New Delhi
Respondent M/s. A&B Holdings, New Delhi
Appeal Type Income Tax Appeal
Pronouncement Date 28-11-2011
Appeal Filed By Department
Order Result Dismissed
Bench Allotted A
Tribunal Order Date 28-11-2011
Date Of Final Hearing 28-11-2011
Next Hearing Date 28-11-2011
Assessment Year 2004-2005
Appeal Filed On 02-04-2009
Judgment Text
ITA NO. 1258/DEL/2009 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A NEW DELHI BEFORE SHRI R.P. TOLANI JUDICIAL MEMBER AND SHRI SHAMIM YAHYA ACCOUNTANT MEMBER I.T.A. NO. 1258/DEL/2009 A.Y. : 2004-05 ACIT CIR. 32(1) ROOM NO. 376A CR BLDG. IP ESTATE NEW DELHI VS. M/S A&B HOLDINGS B-19 FRIENDS COLONY WEST NEW DELHI 110 065 (PAN/GIR NO. : AAFFA 2620K) (APPELLANT) (APPELLANT) (APPELLANT) (APPELLANT) (RESPONDENT) (RESPONDENT) (RESPONDENT) (RESPONDENT) ASSEESSEE BY : SH. C.S. AGGARWAL SR. ADV. AND SH. ANIL MUKHIJA ADV. DEPARTMENT BY : MS. Y.S. KAKKAR SR. D.R. ORDER ORDER ORDER ORDER PER PER PER PER SHAMIM YAHYA : AM SHAMIM YAHYA : AM SHAMIM YAHYA : AM SHAMIM YAHYA : AM THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST T HE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) DATED 09.1. 2009 FOR THE ASSESSMENT YEAR 2004-05. 2. AT THE THRESHOLD WE NOTE THAT TAX EFFECT IN THI S CASE IS LESS THAN ` 3 LACS FIXED BY THE CBDT FOR FILING APPEAL BEFORE T HE TRIBUNAL. AS PER INSTRUCTION NO. 3/2011 (F.NO. 279/MISC./142/2007-ITJ) DATED 09.02.2011 ISSUED BY THE CBDT THE TAX EFFECT FOR FILING APPEA L BEFORE THE APPELLATE TRIBUNAL SHOULD BE MORE THAN ` 3 LAKHS. THE AFORES AID INSTRUCTIONS ITA NO. 1258/DEL/2009 2 HAVE BEEN HELD TO BE APPLICABLE TO ALL PENDING APPE ALS BY THE JURISDICTIONAL HIGH COURT IN THE DECISIONS IN THE C ASES:- (I) C.I.T. VS. M/S P.S. JAIN & CO. IN ITA NO. 179/1 991 ORDER DATED 2 ND AUGUST 2010. (II) C.I.T. VS. DELHI RACE CLUB IN ITA NO. 128/2008 ORDER DATED 3 RD MARCH 2011. 2.1 IN THE PRESENT CASE ADMITTEDLY THE TAX IS BELO W ` 3 LAKHS. HENCE THE APPEAL IS IN CONTRAVENTION OF THE AFORESAID CBDT CIRCULAR/INSTRUCTION. HENCE THE SAME IS LIABLE TO BE DISMISSED. ACCORDINGLY THIS APPEAL BY THE REVENUE STANDS DISMI SSED FOR TAX EFFECT. 3. IN THE RESULT THE APPEAL FILED BY THE REVENUE S TANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 28/11/2011 U PON CONCLUSION OF HEARING. SD/- SD/- [ [[ [R.P. TOLANI R.P. TOLANI R.P. TOLANI R.P. TOLANI] ]] ] [SHAMIM YAHYA] [SHAMIM YAHYA] [SHAMIM YAHYA] [SHAMIM YAHYA] JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER DATE 28/11/2011 SRB COPY FORWARDED TO: COPY FORWARDED TO: COPY FORWARDED TO: COPY FORWARDED TO: - -- - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR ITAT TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT DELHI BENCHES