ITO, Ward- 1(1), Meerut V. Zafar Alam, Meerut

ITA 1386/DEL/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 4875 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-08-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 27-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC, NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER ITA NO.1386/DEL/2018 ASSESSMENT YEAR : 2009-10 ITO, WARD- 1(1), MEERUT. VS. ZAFAR ALAM, 8, SHAHPEER GATE, NEAR POLICE CHOWKI, MEERUT, UTTAR PRADESH. PAN : ADHPA7371C (APPELLANT) (RESPONDENT) DEPARTMENT BY : SHRI ATIQ AHMED, SR.DR ASSESSEE BY : SHRI VINOD KUMAR GOEL, ADV. DATE OF HEARING : 01-08-2018 DATE OF PRONOUNCEMENT : 01-08-2018 O R D E R PER R. K. PANDA, AM : THIS APPEAL FILED BY THE REVENUE IS DIRECTED AGAINS T THE ORDER DATED 27.12.2017 OF CIT(A), MEERUT RELATING TO ASSESSMENT YEAR 2009-10. 2. THE LD. COUNSEL FOR THE ASSESSEE AT THE OUTSET S UBMITTED THAT THE TAX EFFECT INVOLVED IN THE GROUNDS RAISED BY THE REVENUE IS BE LOW RS.20 LAKHS. THEREFORE, IN VIEW OF THE CBDT CIRCULAR NO.03/2018 [F.NO.279/M ISC.142/2007-ITJ (PT)] DATED 11 TH JULY, 2018 RAISING THE MONETARY LIMITS FOR FILING OF APPEALS BY THE DEPARTMENT BEFORE THE ITAT, THE APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE. IT HAS ALSO BEEN CLARIFIED IN THE SA ID CIRCULAR THAT PENDING APPEALS OF THE DEPARTMENT BEFORE THE ITAT HAVING MONETARY L IMITS OF RS.20 LAKHS WILL BE TREATED AS WITHDRAWN AS PER PARA 3 OF THE SAID C IRCULAR. IN VIEW OF THE ABOVE, 2 ITA NO.1386/DEL/2018 THE APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE . ACCORDINGLY, THE SAME IS DISMISSED. 3. IN THE RESULT, THE APPEAL FILED BY THE REVENUE I S DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF I.E. ON 01 ST AUGUST, 2018. SD/- (R. K. PANDA) ACCOUNTANT MEMBER DATED: 01-08-2018. SUJEET COPY OF ORDER TO: - 1) THE APPELLANT 2) THE RESPONDENT 3) THE CIT 4) THE CIT(A) 5) THE DR, I.T.A.T., NEW DELHI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, NEW DELHI