Rajender Kr. Kukreja, New Delhi vs Assessee

Assistant Commissioner of Vs. Shri Rajender Kumar Kukreja, Income Tax, P/o M/s Universal Automobiles, Circle- Circle-33(1), 16/11, Arya Samaj Road, New Delhi. Karol Bagh, New Delhi. PAN : AAJPK5667L. (Appellant) (Respondent)

Cross- Cross-objection No. No.87/Del/20 87/Del/2010 /Del/2010 Assessment Year : 2000- 2000-01

Shri Rajender Kumar Kukreja, Vs. Assistant Commissioner of P/o M/s Universal Income Tax, Automobiles, Circle- Circle-33(1), 16/11, Arya Samaj Road, New Delhi. Karol Bagh, New Delhi. PAN : AAJPK5667L. (Appellant) (Respondent)

Revenue by : Shri Vikram Sahay, Sr.DR. Assessee by : Shri Raj Kumar, Advocate.

Date of hearing : 23.04.2015 Date of pronouncement : 06.05.2015

ORDER

PER G.C. GUPTA, GUPTA, VP :

The appeal by the Revenue and the cross-objection by the assessee for the assessment year 2000-01 are directed against the order of learned CIT(A)-XXVI, New Delhi dated 23rd January, 2009. These are being disposed of with this consolidated order.

ITA No.1388/Del/2009 - (Revenue's appeal) :- :-

2. At the outset, the learned counsel for the assessee submitted that the disputed tax in this appeal by the Revenue is less than `4 lakhs and, therefore, as per CBDT Circular, the present appeal of the

2 ITA-1388/D/2009 & C.O.87/Del/2010

Revenue is not maintainable. He has filed a chart of computation of disputed tax before the Tribunal showing that the disputed tax comes to less than ` 4 lakhs, the limit laid down by the CBDT.

3. Learned DR has opposed the submissions of the learned counsel for the assessee. He submitted that the appeal of the Revenue was filed in the year 2009 and, therefore, the enhanced limit of ` 4 lakhs shall not apply to the appeal of the Revenue.

4. We have considered the rival submissions and have perused the order of the Assessing Officer and the CIT(A). It is now well-settled that the monetary limit for disputed tax raised to ` 4 lakhs by the CBDT applies to all pending appeals before the Tribunal as well. The Revenue could not controvert the submissions of the assessee that the disputed tax in this case comes to less than ` 4 lakhs as per the computation of disputed tax sheet filed by the assessee. In these facts, we hold that the present appeal of the Revenue is not maintainable and is accordingly dismissed in limine.

Assessee's Cross-

Cross-objection No.87/Del/2010 :-

:-

5. The learned counsel for the assessee has not pressed the cross- objection preferred by the assessee, which is, accordingly, dismissed.

6. In the result, the appeal of the Revenue and the cross-objection of the assessee are dismissed.

Decision pronounced in the open Court on 6th May, 2015.

Sd/- Sd/- (INTURI RAMA RAO) RAO) (G.C. (G.C. GUPTA) GUPTA) ACCOUNTANT MEMBER VICE PRESIDENT

VK. 3 ITA-1388/D/2009 & C.O.87/Del/2010

Copy forwarded to: -

1. Appellant : Assistant Commissioner of Income Tax, Circle- Circle-33(1), New Delhi.

2. Respondent : Shri Rajender Kumar Kukreja, P/o M/s Universal Universal Automobiles, 16/11, Arya Samaj Road, Karol Bagh, New Delhi.

3. CIT

4. CIT(A)

5. DR, ITAT

Assistant Registrar