DCIT, C-1(1), Chandigarh V. Smt. Baljit Kaur, Chandigarh

ITA 1513/CHANDI/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 3500 (ITAT-CHANDIGARH)
• Duration Of Justice: 11 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-11-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2016-2017
• Appeal Filed On: 29-11-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARVIND SUDARSHAN
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BE NCH A, CHANDIGARH (VIRTUAL COURT) .., !' '# $, % &' BEFORE: SHRI. N.K.SAINI, VP & SHRI , SANJAY GARG, J M ITA NO. 1513/CHD/2019 ASSESSMENT YEAR : 20016-17 DCIT, C - 1(1) SECTOR-17, CHANDIGARH SMT. BALJIT KAUR H.NO. 52, SECTOR-16 CHANDIGARH PAN NO: ACEPK3689F APPELLANT RESPONDENT !' ASSESSEE BY : SHRI SUDHIR SEHGAL, ADVOCATE #!' REVENUE BY : SHRI ARVIND SUDARSHAN, JCIT $ %! & DATE OF HEARING : 04/11/2020 '()*! & DATE OF PRONOUNCEMENT : 04/11/2020 &(/ ORDER PER SANJAY GARG, JUDICIAL MEMBER: THIS IS AN APPEAL FILED BY THE REVENUE AGAINST THE ORDER OF THE LD. CIT(A)- 1, CHANDIGARH DT. 24/09/2019. 2. DURING THE COURSE OF HEARING THE LD. COUNSEL FOR THE ASSESSEE CONTENDED THAT THE APPEAL FILED BY THE DEPARTMENT IS NOT MAIN TAINABLE IN VIEW OF THE CIRCULAR NO. 17/2019 DT. 08/08/2019 ISSUED BY CBDT WHEREIN THE MONETARY LIMIT FOR FILING THE APPEALS BY THE DEPARTMENT BEFORE THE ITAT HAS BEEN INCREASED TO RS. 50,00,000/- FROM RS. 20,00,000/-. 3. THE LD. DR HAS FAIRLY ADMITTED THAT THE APPEAL I S NOT MAINTAINABLE IN VIEW OF THE FACT THAT THE AMOUNT INVOLVED IN THE PRESENT APPEAL IS LESS THAN THE PRESCRIBED LIMIT BY THE CBDT FOR FILING OF THE APPE AL. FURTHER THAT THE SAID CIRCULAR IS APPLICABLE RETROSPECTIVELY I.E TO PENDING APPEAL S ALSO. 2 4. IN VIEW OF THE AFORESAID SUBMISSIONS OF BOTH THE PARTIES, THE APPEAL FILED BY THE DEPARTMENT IS DISMISSED, THE TAX EFFECT INVO LVED BEING LESS THAN THE PRESCRIBED LIMIT BY THE CBDT. (ORDER PRONOUNCED IN THE OPEN COURT ON 04/11/2020 ) SD/- SD/- .., '# $ ( N.K. SAINI) (SANJAY GARG ) / VICE PRESIDENT % &'/ JUDICIAL MEMBER AG DATE: 04/11/2020 (+! ,-.- COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. $ / CIT 4. $ / 01 THE CIT(A) 5. -2 45&456789 DR, ITAT, CHANDIGARH 6. 8:% GUARD FILE