ACIT, New Delhi v. Shri Salek Chand Jain, New Delhi

ITA 3521/DEL/2011 | 2007-2008
Pronouncement Date: 13-09-2011 | Result: Dismissed

Appeal Details

RSA Number 352120114 RSA 2011
Assessee PAN AAEPJ1287A
Bench Delhi
Appeal Number ITA 3521/DEL/2011
Duration Of Justice 2 month(s) 1 day(s)
Appellant ACIT, New Delhi
Respondent Shri Salek Chand Jain, New Delhi
Appeal Type Income Tax Appeal
Pronouncement Date 13-09-2011
Appeal Filed By Department
Order Result Dismissed
Bench Allotted G
Tribunal Order Date 13-09-2011
Assessment Year 2007-2008
Appeal Filed On 12-07-2011
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI G BENCH BEFORE SHRI R.P. TOLANI JM & SHRI A.N. PAHUJA AM ITA NO.3521/DEL/2011 ITA NO.3521/DEL/2011 ITA NO.3521/DEL/2011 ITA NO.3521/DEL/2011 ASSESSMENT YEAR:2007-08 ACIT CENTRAL CIRCLE-10 NEW DELHI (PAN:AAEPJ1287A) (PAN:AAEPJ1287A) (PAN:AAEPJ1287A) (PAN:AAEPJ1287A) V/S V/S V/S V/S. SHRI SALEK CHAND JAIN 685 CHITLA GATE CHAWRI BAZAR DELHI -6 (APPELLANT) .. (RESPONDENT) ASSESSEE BY :- SHRI SAILASH GUPTA AR REVENUE BY:- SHRI NIRANJAN KANTI CIT DR DATE OF HEARING:- 13-09-2011 DATE OF PRONOUNCEMENT:- 13-09-2011 O R O R O R O R D E R D E R D E R D E R A.N.PAHUJA: A.N.PAHUJA: A.N.PAHUJA: A.N.PAHUJA:- -- -THIS APPEAL BY THE REVENUE FILED ON 12.7.2011 AGAIN ST AN ORDER DATED 26.05.2011 OF THE LD. CIT (APPEALS)-II NEW DELHI RAISES THE FOLLOWING GROUNDS:- 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE THE LEARNED CIT(A) HAS ERRED IN LAW IN DELETING THE ADDI TION OF RS.9 02 065/- MADE ON ACCOUNT OF UNEXPLAINED INVESTMENT IN JEWELLERY/UTENSILS/VALUABLE ITEMS FOUND DURING THE SEARCH AT THE ASSESSES PREMISES. 2. (A) THE ORDER OF THE CIT(A) IS ERRONEOUS AND NOT T ENABLE IN LAW AND ON FACTS. (B) THE APPELLANT CRAVES LEAVE TO ADD ALTER OR AMEN D ANY/ALL OF THE GROUNDS OF APPEAL BEFORE OR DURING THE COURSE OF THE HEARING OF THE APPEAL. 2. AT THE OUTSET THE LD. AR ON BEHALF OF THE ASS ESSEE POINTED OUT THAT THE TAX EFFECT IN THIS APPEAL FILE D BY THE REVENUE IS ABOUT RS. 2.25 LACS I.E. BELOW THE LIMI T OF RS.3 LAKHS STIPULATED BY THE CBDT IN THEIR INSTRUCTION NO.3/2011 DATED 9 TH FEBRUARY 2011.THE LD. DR APPEARING BEFORE US COU LD NOT POINT OUT THAT THE CASE FALLS WITHIN ANY OF THE FOLLOWING EXCEPTIONS IN THE AFORESAID CBDT INSTRUCTION : A) WHERE THE CONSTITUTIONAL VALIDITY OF THE PROVISIO NS OF AN ACT OR RULE ARE UNDER CHALLENGE OR (B) WHERE BOARDS ORDER NOTIFICATION INSTRUCTION O R CIRCULAR HAS BEEN HELD TO BE ILLEGAL OR ULTRA VIRES OR (C) WHERE REVENUE AUDIT OBJECTION IN THE CASE HAS BEE N ACCEPTED BY THE DEPARTMENT. 2.1 SINCE THE AFORESAID INSTRUCTION DATED 9.2.2 011 ITSELF CLARIFIES IN PARA 11 THAT THIS WILL APPLY TO APPEA LS FILED ON OR AFTER 9TH FEBRUARY 2011 AND APPEAL IN THE INSTANT CASE HAS BEEN FILED ON 12.7.2011 IN VIOLATION OF THE SAID INSTRUCTION WE HAVE NO ALTERNATIVE BUT TO DISMISS THIS APPEAL OF THE REVENUE IN LIMINE. ORDER PRONOUNCED IN THE COURT TODAY SD/- SD/- (R.P. TOLANI) (A.N. PAHUJA) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) NS DATED : 13/09/2011 COPY OF THE ORDER FORWARDED TO :- 1. ACIT CENTRAL CIRCLE-10 NEW DELHI. 2. SHRI SALEK CHAND JAIN 685 CHITLA GATE DELHI- 06 3. CIT (APPEALS)-II DELHI 4. THE CIT CONCERNED. 5. THE DR ITAT G BENCH NEW DELHI 6. GUARD FILE. BY ORDER DEPUTY/ // /ASSTT.REGISTRAR ITAT DELHI