ACIT, Meerut V. Shri Surender Uppal, Dehradun

ITA 1703/DEL/2011

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 6978 (ITAT-DELHI)
• Duration Of Justice: 7 year(s) 3 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-07-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 17-05-2017
• Assessment Year: 2002-2003
• Appeal Filed On: 08-04-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S S RANA
• Keywords: Tax effect

Judgement Text

ITA NO. 1703/DEL/2011 ASSESSMENT YEAR 2002-03 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G NEW DELHI BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA NO. 1703/DEL/2011 ASSESSMENT YEA R: 2002-03 ACIT, VS SURENDER UPPAL, CENTRAL CIRCLE, 16, OLD SURVEY ROA D, MEERUT. DEHRADUN. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI S.S. RANA, CIT DR RESPONDENT BY : NONE DATE OF HEARING: 31.07.2018 DATE OF PRONOUNCEMENT: 31.07.2018 ORDER PER SUDHANSHU SRIVASTAVA, J.M. THE APPEAL FILED BY THE REVENUE IS DIRECTED AGAINS T THE ORDER PASSED BY THE LD. CIT (APPEALS), MEERUT DATED 31.12 .2010 FOR A.Y. 2002-03. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE ON THE D ATE OF HEARING. ADMITTEDLY, THE TAX EFFECT IN THE APPEAL IS BELOW THE MONETARY LIMIT OF RS. 20 LAKHS. 2.1 IN TERMS OF CBDT CIRCULAR NO. 3/2018 DATED 11 TH JULY, 2018 READ WITH SECTION 268 A OF THE INCOME TAX ACT, 1961, THIS APPEAL BY THE REVENUE SHOULD HAVE BEEN WITHDRAWN OR SHOULD ITA NO. 1703/DEL/2011 ASSESSMENT YEAR 2002-03 2 NOT HAVE BEEN PRESSED BY THE REVENUE. IN VIEW OF T HE SAID CIRCULAR, THE APPEAL BY THE REVENUE IS DISMISSED IN LIMINE . 3. IN THE RESULT, THE APPEAL OF THE REVENUE STAN DS DISMISSED. SD/- SD/- (N.K. SAINI) (S UDHANSHU SRIVASTAVA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 31ST JULY, 2018 GS COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4.CIT(A) 4. DR, ITAT BY ORDER ASSTT. REGISTRAR ITA NO. 1703/DEL/2011 ASSESSMENT YEAR 2002-03 3 DATE OF DICTATION DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 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.P S/PS DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WE BSITE OF ITAT 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 1