ITO, New Delhi V. Smt. Ritu Sharma, New Delhi

ITA 1016/DEL/2017

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 3194 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-05-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 25-05-2017
• Assessment Year: 2010-2011
• Appeal Filed On: 22-02-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH - F NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISH ACCOUNTANT MEMBER ITA NO. 1016/DEL/20 17 ASSESSMENT YEAR : 2010-11 ITO WARD-35(3), ROOM NO. 809, 8 TH FLOOR, E-2 BLOCK, CIVIC CENTRE, J.L.N. MARG, NEW DELHI 110 002 VS. SMT. RITU SHARMA A-595, SHASTRI NAGAR, NEW DELHI 110 052 PAN GBXPS1491B (APPELLANT) (RESPONDENT) PER BHAVNESH SAINI, JUDICIAL MEMBER ORDER THIS APPEAL BY THE REVENUE HAS BEEN DIRE CTED AGAINST THE ORDER OF LD. CIT (A) 14, NEW DELHI DATED 30 TH NOVEMBER, 2016 FOR ASSESSMENT. YEAR 2010-11. 2. ACCORDING TO THE BOARD CIRCULAR NO. 21/15 DATED 10 TH DECEMBER, 2015, IT WAS DIRECTED THAT THE DEPARTMENTAL APPEALS SHALL NOT BE FILED BEFORE THE APPELLATE TRIBUNAL IN CASES WHERE THE TA X EFFECT DOES NOT EXCEED THE MONETARY LIMIT OF RS. 10 LACS. THIS INST RUCTION WILL APPLY RETROSPECTIVELY TO PENDING APPEALS AND APPEALS TO B E FILED HENCEFORTH IN ASSESSEE BY : MS. BEDOBANI, SR. DR DEPARTMENT BY : SHRI NIPUN MITTAL, CA DATE OF HEARING 25/05/2017 DATE OF PRONOUNCEMENT 25/05/2017 ITA NO. 1016/DEL/2017 ITO VS. SMT. RITU SHARMA PAGE 2 OF 2 THE TRIBUNAL. PENDING APPEALS BELOW THE SPECIFIC TA X LIMIT MAY BE WITHDRAWN / NOT PRESSED. IT IS ADMITTED FACT THAT I N THE DEPARTMENTAL APPEAL THE TAX EFFECT IS BELOW RS. 10 LACS . LD. DR IN VIEW OF THE BOARD CIRCULAR ABOVE WITHDREW THE DEPARTMENTAL APPEAL. TH E DEPARTMENTAL APPEAL IS ACCORDINGLY DISMISSED AS WITHDRAWN. PRONOUNCED IN THE OPEN COURT. SD/- ( BHAVNESH SAINI ) JUDICIAL MEMBER DATED: 25/05/2017 *VEENA* COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. PRINCIPAL CIT 4. CIT(A) 5. DR, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR