Addl.CIT^, special Range, Ghaziabad V. Javvad Khazn, Bulandshahr

ITA 164/DEL/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 7642 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 7 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-08-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 10-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SARAS KUMAR
• Keywords: Tax effect

Judgement Text

ITA 164/D/19 ASSESSMENT YEAR 2014-15 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI FRIDAY BENCH A : NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA NO. 164/DEL/2019 ASSESSMENT YEAR : 2014-15 ADDL. CIT, SPECIAL RANGE, GHAZIABAD. SHRI JAVVAD KHAN, L/H OF SHRI MEHTAB ALAM, 15, KHIRKI, CHAAR YAAR ROAD, DISTT. BULANDSHAHR. (PAN: AGQPA5506M) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SARAS KUMAR, SR. DR RESPONDENT BY : NONE DATE OF HEARING : 28.08.2020 DATE OF PRONOUNCEMENT : 28 .08.2020 ORDER PER G.S. PANNU, VICE PRESIDENT THIS APPEAL BY THE REVENUE FOR THE ASSESSMENT YEAR 2014-15 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-III, KANPUR DAT ED 24.10.2018. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE ON THE D ATE OF HEARING. THE LEARNED DR DREW OUR ATTENTION TO THE LETTER OF THE PRINCIPAL COMMISSIONER OF INCOME TAX(A), GHAZIABAD WHEREIN TAX EFFECT INVOLVE D IN THE ABOVE CASE HAS BEEN CALCULATED AT RS. 46,43,996/-, WHICH IS BELOW RS. 50 LAKH. ITA 164/D/19 ASSESSMENT YEAR 2014-15 2 3. THE CBDT IN ITS CIRCULAR NO.17/2019 DATED 8 TH AUGUST, 2019 HAS REVISED THE MONETARY LIMIT FOR FILING OF THE DEPARTMENTAL A PPEALS TO THE ITAT AT RS. 50 LAKHS. 4. IN VIEW OF THE ABOVE POSITION, WE DEEM IT PROPER TO DISMISS THE APPEAL OF THE REVENUE IN THE LIGHT OF THE CIRCULAR NO.17/2019 OF THE CBDT DATED 8 TH AUGUST, 2019, AS NOT MAINTAINABLE. 5. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED, AS ANNOUNCED IN THE PRESENCE OF THE DEPARTMENTAL REPRESENTATIVE AT THE CONCLUSION OF VIRTUAL HEARING TODAY. SD/- SD/- (SUDHANSHU SRIVASTAVA) ( G.S. PANNU) JUDICIAL MEMBER VICE PRESIDENT D ATED: 28 TH AUGUST 2020 GS COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT BY ORDER ASSISTANT REGISTRAR