Om Prakash , Fatehabad vs Department Of Income Tax

ITA No. 6338/Del/2013 Assessment Year: 2009-10 Income-tax Officer, vs. Shri Om Prakash, Prop. Ward-2, M/s. Dewan Chand Rajender Fatehabad. Parshad, 64-B, Anaj Mandi, Fatehabad. (PAN: ADDPP7843H) (Appellant) (Respondent)

Department by: Shri P. Dam Kanunjna, Sr. DR Assessee by: Shri V. Rajkumar, Adv.

Date of hearing : 16.06.2015 Date of pronouncement: 16:06.2015

ORDER

PER I.C. SUDHIR: JUDICIAL MEMBER At the outset of hearing, the Learned AR pointed out that the tax

effect of the grounds raised in the appeal preferred by the Revenue is below

Rs.4 lacs, hence, as per the latest CBDT Instruction No. 5/2014 dated

10.07.2014, the present appeal is not maintainable.

2. The learned Senior DR did not object the above submissions of the

Learned AR about the tax effect having below Rs.4 lacs in the grounds of

the appeal. He has, however, placed reliance on the assessment order. 2

3. In the present appeal, the Revenue has questioned deletion of addition

of Rs.4,79,930 made by the Learned CIT(Appeals). The tax effect thereof is

below Rs.4 lacs. As per the latest CBDT Instruction No. 5/2014 dated

10.7.2014, the Revenue is not supposed to prefer appeal having tax effect

below Rs. 4 lacs against the First Appellate Order before the ITAT. This

instruction regarding the pecuniary limit for preferring the appeal before the

ITAT by the Revenue has now statutory force under sec. 268A of the

Income-tax Act, 1961. Thus, present appeal has been preferred by the

Revenue in violation of the said instruction as the said instruction is also

applicable in the pending appeals as per the decisions of Hon'ble

jurisdictional Delhi High Court in the case of CIT vs. M/s. P.S. Jain & Co. in

ITA No. 179/1991 dated 02.08.2010 and in the case of CIT vs. Delhi Race

Club Ltd. - order dated 03.03.2011.The present appeal is thus not

maintainable and it is dismissed as such.

4. In result, the appeal is dismissed.

Decision pronounced in the open court on 17.06.2015

Sd/- Sd/-

( J.S.REDDY ) ( I.C. SUDHIR ) ACCOUNTANT MEMBER JUDICIAL MEMBER

Dated: 17/06/2015 Mohan Lal 3

Copy forwarded to: 1) Appellant 2) Respondent 3) CIT 4) CIT(Appeals) 5) DR:ITAT ASSISTANT REGISTRAR

Date Draft dictated on computer 17 .06.2015

Draft placed before author 17. 06.2015 Draft proposed & placed before the second 17.06.2015 member Draft discussed/approved by Second Member. Approved Draft comes to the Sr.PS/PS 18.06.2015 Kept for pronouncement on 18.06.2015 File sent to the Bench Clerk 18.06.2015 Date on which file goes to the AR Date on which file goes to the Head Clerk.

Date of dispatch of Order.