ITO, New Delhi V. Shri Anil Khandelwal, New Delhi

ITA 1210/DEL/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 7118 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 4 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-07-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 20-07-2017
• Assessment Year: 2008-2009
• Appeal Filed On: 01-03-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC , NEW DELHI BEFORE S H. R. K. PANDA , ACCOUNTANT MEMBER ITA NO. 1210 /DEL/201 7 ASSESSMENT YEAR: 20 0 8 - 0 9 ITO WARD - 5 1( 5 ), ROOM NO.2209, CIVIC CENTRE, MINTO ROAD, NEW DELHI - 110002 VS SH. ANIL KHANDELWAL 2801/ 20, BEADON PURA, KAROL BAGH, NEW DELHI 110005 PAN AAAPK4313J (APPELLANT) (RESPONDENT) APPELLANT BY SH. S. L. ANURAGI, SR. DR RESPONDENT BY NONE DATE OF HEARING: 1 8 / 07 / 2018 DATE OF PRONOUNCEMENT: 18 / 0 7 /2018 OR DER PER R.K. PANDA, AM: 1. THIS APPEAL FILED BY THE REVENUE IS DIRECTED AGAINST THE ORDER DATED 06.12.2016 OF THE CIT(A) - 17 , NEW DELHI RELATING TO A. Y. 20 0 8 - 09 . 2. AN ADJOURNMENT APPLICATION WAS FILED BY THE ASSESSEE SEEKING ADJOURNMENT OF THE CASE . H O WEVER, SINCE THE TAX EFFECT O N THE APPEAL FILED BY THE REVENUE IS BELOW RS.20,00,000 , THEREFORE, T HE REQUEST OF THE ASSESSEE SEEKING ADJOURNMENT OF THE CASE WAS REJECTED AND I PROCEED TO DECIDE THE APPEAL. 2 3. THE LD. DR FAIRLY CON CEDED THAT THE TAX EFFEC T INVOLVED IN THE APPEAL FILED BY THE REVENUE IS BELOW RS.20,00,000/ - . THE CBDT VIDE CIRCULAR NO.03/2018 [F.NO.279/MISC.142/2007 - ITJ (PT.)] DATED 11.07.201 8 HAS REVISED THE MONETARY LIMIT TO RS.20,00,000/ - FOR FILING OF THE APPEALS BY THE DEPARTMENT BEFORE ITAT. AS PER PARA 3 OF THE SAID CIRCULAR IT IS ALSO CLARIFIED THAT THE PENDING APPEALS OF THE DEPARTMENT BEFORE ITAT HAVING MONETARY LIMIT OF RS. 20,00,000/ - WILL BE TREATED AS WITHDRAWN. SINCE IN THE INSTANT CASE THE TAX EFFECT IS ADMITTEDLY BELOW RS. 20 ,00,000/ - , THEREFORE, IN VIEW OF THE LATEST CBDT CIRCULAR CITED (SUPRA) THE APPEAL FILED BY THE REVENUE IS DISMISSED. 4 . IN THE RESULT, THE APPEAL FILED BY THE REVENUE IS DISMISSED. ORDER P RONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING I.E. ON 1 8 .0 7 .2018. SD/ - ( R.K. PANDA ) ACCOUNTANT MEMBER *NEHA* DATE: - 1 8 .0 7 .2018 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(APPEALS) 5 . DR: ITA T ASSISTANT REGISTRAR ITAT NEW DELHI 3 DATE OF DICTATION 18.07.2018 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 18.07.2018 DATE ON WHICH THE APPRO VED DRAFT COMES TO THE SR.PS/PS 18.07.2018 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 18.07.2018 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/ PS 18.07.2018 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 18.07.2018 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 18.07.2018 DATE ON WHICH FILE GOES TO THE HEAD CLERK. THE DATE ON WHICH FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER 4