Appeal filed in the violation of the instruction issued by the IT is liable to be dismissed

Last updated: 04 January 2012

Court :
INCOME TAX APPELLATE TRIBUNAL

Brief :
This appeal filed on 12.5.2011 by the Revenue against an order dated 27.1.2011 of the ld. CIT (Appeals)-I, New Delhi, raises grounds relating to addition of i)` 4,66,935/- on account of unexplained bank credit.;ii) ` 4,55,000/- on account of unexplained investment in KVP and iii) `22,000/- on account of undisclosed interest on aforesaid KVP . At the outset , the ld. AR on behalf of the assessee pointed out that the tax effect in this appeal f iled by the Revenue is about Rs. 2.89 lacs i.e below the limit of Rs.3 lakhs st ipulated by the CBDT in their instruct ion no.3/2011 dated 9th February, 2011. The ld. DR appearing before us could not point out that the case fal ls within any of the following except ions in the aforesaid CBDT instruct ion

Citation :
DCIT,Cent ral Circle-20,Room no. 333,E-2,ARA Centre, Jhandewalan extension,New Delhi(Appel lant) V/s. Shri Deepak Mittal A-204, Mayfair Apartments, 96,IP Extension,Patpar Ganj,Delhi-110092(Respondent )

IN THE INCOME TAX APPELLATE TRIBUNAL Delhi ‘B’ BENCH

Before SHRI A.D.JAIN, JM & SHRI A.N. PAHUJA, AM

ITA No.2451/Del /2011

Assessment Year:2006-07

DCIT,Cent ral Circle-20,

Room no. 333,E-2,ARA

Centre, Jhandewalan

Extension,New Delhi

(Appel lant)

V/s.

Shri Deepak Mittal A-204,

Mayfair Apartments, 96,IP

Extension,Patpar Ganj,

Delhi-110092

(Respondent )

(PAN:ABBPM1992M)

Assessee by : - Shr i Ved Jain,AR

Revenue by: - Shri Shri Kr ishna,DR

Date of Hearing:- 22-12-2011

Date of Pronouncement :- 22-12-2011

O R D E R

A.N.Pahuja:-This appeal filed on 12.5.2011 by the Revenue against an order dated 27.1.2011 of the ld. CIT (Appeals)-I, New Delhi, raises grounds relating to addition of i)` 4,66,935/- on account of unexplained bank credit.;ii) ` 4,55,000/- on account of unexplained investment in KVP and iii) `22,000/- on account of undisclosed interest on aforesaid KVP .

2. At the outset , the ld. AR on behalf of the assessee pointed out that the tax effect in this appeal f iled by the Revenue is about Rs. 2.89 lacs i.e below the limit of Rs.3 lakhs st ipulated by the CBDT in their instruct ion no.3/2011 dated 9th February, 2011. The ld. DR appearing before us could not point out that the case fal ls within any of the following except ions in the aforesaid CBDT instruct ion :

(a)Where the Constitutional validity of the provisions of an Act or Rule are under challenge, or

(b)Where Board’s order, Notification, Instruction or Circular has been held to be illegal or ultra vires, or

3. Since the aforesaid instruct ion dated 9.2.2011 itself clarifies in para 11 that this will apply to appeals filed on or after 9th February 2011 and appeal in the instant case has been filed on 12.5.2011 in violation of the said instruction, we have no alternative but to dismiss this appeal of the Revenue, in l imines.

Order pronounced in the court today

Sd/- Sd/-

(A.D.JAIN) (A.N. PAHUJA)

(Judicial Member) (Accountant Member)

Copy of the Order forwarded to:-

1. DCIT,Central Circle-20,Room no. 333,E-2,ARA Centre,Jhandewalan Extension,New Delhi.

2. Shri Deepak Mit tal A-204,Mayfair Apartments,96, IPExtension,Patpar Ganj,Delhi -110092

3. CIT (Appeals)-I, Delhi

4. The CIT concerned.

5. The DR, ITAT,’B’ Bench, New Delhi

6. Guard File.

BY ORDER,