Appeal details
Counselvise Citation
[2019] 116 COUNSELVISE.COM (IT) 3741 (ITAT-DELHI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
2 year(s) 5 month(s) 28 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
30-08-2019
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
F
Assessment Year
2012-2013
Appeal Filed On
02-03-2017
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI F BEN CH, NEW DELHI BEFORE MS. SUSHMA CHOWLA, JUDICIAL MEMBER AND BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, ITA NO. 1257/DEL/2017 [ASSESSMENT YEAR: 2012-13] INCOME TAX OFFICER, WARD - 41(4), ROOM NO. 1911, BLCOK E-2, CIVIC CENTRE, NEW DELHI SMT. RAJ RANI KALRA, WZ - 619, SRI NAGAR, RANI BAGH, NEW DELHI PAN - BQSPK0322A APPELLANT RESPONDENT C.O. NO.106/DEL/2017 [ASSESSMENT YEAR: 2012-13] SMT. RAJ RANI KALRA, WZ - 619, SRI NAGAR, RANI BAGH, NEW DELHI IN COME TAX OFFICER, WARD - 41(4), ROOM NO. 1911, BLCOK E-2, CIVIC CENTRE, NEW DELHI PAN - AWWPS0999N APPELLANT RESPONDENT APPELLANT BY S H. C.P. SINGH, ADDL. CIT RESPONDENT BY NONE DATE OF HEARING 29 /08 /2019 DATE OF PRONOU NCEMENT 30 /08 /2019 ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER, THE APPEAL BY THE REVENUE AND THE CROSS OBJECTION B Y THE ASSESSEE HAS BEEN PREFERRED AGAINST THE ORDER OF THE LD. CIT(A)-14, N EW DELHI, DATED 19/12/2016. 2 ITA NO.1257/DEL/2017 C.O. NO. 106/DEL/2017 2. THE REVENUE HAS RAISED FOUR SUBSTANTIVE GROUNDS OF APPEAL AND A PERUSAL OF THE QUANTUM INVOLVED IN THE GROUNDS OF APPEAL SHOWS THA T THE TAX EFFECT IS LESS THAN THE MONETARY LIMIT FIXED BY THE CBDT WITH ITS CIRCULAR NO. 17/2019 DATED 8.8.2019. FURTHER THE CBDT VIDE LETTER DATED 20.8.2019 ADDRESSED TO A LL THE PRINCIPAL CHIEF COMMISSIONERS OF INCOME TAX HAS CLARIFIED THAT CIRCULAR NO. 17/20 19 IS APPLICABLE TO PENDING APPEALS. 3. IN THE LIGHT OF THE ABOVE, THIS APPEAL BY THE RE VENUE IS DISMISSED. 4. CROSS OBJECTION IS IN SUPPORT OF THE ORDER OF TH E LD. CIT(A) HENCE, NEEDS NO SEPARATE ADJUDICATION, ACCORDINGLY DISMISSED. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 30/08/ 2019. SD/- SD/- [SUSHMA CHOWLA] [N.K. BILLAIYA] JUDICIAL MEMBER ACCOUNTANT MEMBER DELHI; DATED: 30/08/2019. SH COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASST. REGISTRAR, ITAT, NEW DELHI 3 ITA NO.1257/DEL/2017 C.O. NO. 106/DEL/2017 DATE OF DICTATION 29/08/2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 29/08/2019 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.PS/PS DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 30/08/2019 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
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