Sh. Deshpal Singh Kohli, Dehradun V. DCIT, Dehradun

CO 478/DEL/2015

• Counselvise Citation: [2018] 123 COUNSELVISE.COM (IT) 3890 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 5 month(s) 27 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 25-06-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 29-12-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASHIMA NEB
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A NEW DELHI BEFORE SHRI G.D. AGRAWAL, HONBLE PRESIDEN T AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA NO. 3159/DEL/2015 AY: 20 08-09 DCIT, VS DESHPAL SINGH KOHLI, CENTRAL CIRCLE, 46, S AHARANPUR ROAD, DEHRADUN. DEHR ADUN. (APPELLANT) (RESPONDENT) C.O. NO. 478/DEL/2015 ( IN ITA NO. 3159/DEL/2015) AY: 2008-09 DESHPAL SINGH KOHLI, VS DCIT, DEHRADUN. CE NT. CIRCLE, (PAN:ACGPK1599Q) 13-A, SUBHASH ROAD, DEHRADUN. DEPARTMENT BY : MS ASHIMA NEB, SR. DR ASSESSEE BY : NONE PRESENT DATE OF HEARING: 25.06.2018 DATE OF PRONOUNCEMENT: 25.06.2018 ORDER PER BENCH THE APPEAL FILED BY THE REVENUE AND CROSS OBJECTIO N BY THE ASSESSEE ARE DIRECTED AGAINST THE ORDER PASSED BY T HE LD. CIT(A) DEHRADUN DATED 26.02.2015 FOR A.Y. 2008-09. 1.1 IN ITA NO. 3159/DEL/2015, THE DEPARTMENT HAS FILED AN APPEAL FOR DELETION OF ADDITION MADE BY ASSESSING O FFICER FOR RS. 22.50 LACS AND RS. 4 LACS U/S 68 ON ACCOUNT OF LOW HOUSEHOLD ITA NO. 3159/D/2015 CO 478/DEL/2015 ASSESSMENT YEAR 2008-09 2 WITHDRAWALS. ADMITTEDLY, THE TAX EFFECT IN THIS AP PEAL IS BELOW THE MONETARY LIMIT OF RS. 10 LAKHS. 1.2 IN TERMS OF CBDT CIRCULAR NO. 21/2015 DATED 10 TH DECEMBER, 2015, F. NO. 279/MISC./142/2007-ITJ(PT.) READ WITH SECTION 268 A OF THE INCOME TAX ACT, 1961, THIS APP EAL BY THE REVENUE SHOULD HAVE BEEN WITHDRAWN OR SHOULD NOT HA VE BEEN PRESSED BY THE REVENUE. 2. IN VIEW OF THE ABOVE, THIS APPEAL BY THE REVENUE IS DISMISSED IN LIMINE. 3. NONE WAS PRESENT ON BEHALF OF THE ASSESSEE ON THE DATE OF HEARING. 3.1 AS IN THE GROUNDS OF CROSS OBJECTION, THE ASSESSE E HAS REQUESTED FOR DISMISSAL OF THE APPEAL OF THE DEPART MENT AS THE TAX EFFECT IS BELOW RS. 10 LAKH, THE CROSS OBJECTION IS ALLOWED. 4. IN THE RESULT, THE APPEAL OF THE REVENUE IS DI SMISSED AND CROSS OBJECTION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 25 TH JUNE, 2018. SD/- SD/- (G.D. AGRAWAL) (SUDHANSHU SRIVASTAVA) PRESIDENT JUDICIAL MEMBER DATED: 25 TH JUNE, 2018 GS ITA NO. 3159/D/2015 CO 478/DEL/2015 ASSESSMENT YEAR 2008-09 3 COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT BY ORDER ASSTT. REGISTRAR DATE OF DICTATION DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS /PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P S/PS DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER 1