ACIT, New Delhi V. Sh. Purnanand, New Delhi

ITA 2218/DEL/2016

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 4183 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 3 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-08-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2011-2012
• Appeal Filed On: 25-04-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S R SENAPATI

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI E BENCH, NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER, AND SHRI N.K. BILLAIYA , ACCOUNTANT MEMBER ITA NO . 2183 / DEL/201 6 [ASSESSMENT YEAR: 20 11 - 12] THE I.T .O VS. SHRI ANAND KUMAR WARD 40(4) 3172, CHANDER NAGAR NEW DELHI TRI NAGAR, N EW DELHI PAN : AA LPK 6906 E ITA NO. 2218 /DEL/2016 [ASSESSMENT YEAR: 20 11 - 12 ] THE A.C.I.T VS. SHRI PURNANAND CIRCLE 62(1) E - 4/13, SECTOR - 7 NEW DELHI ROHINI, NEW DELHI PAN : AAC PN 4786 C ITA NO . 2177 /DEL/2016 [ASSESSMENT YEAR: 20 11 - 12] THE I.T .O VS. SHRI MEGH RAJ VERMA WARD 62(4) K - 1/49, GALI NO. 36 N EW DELHI RAJAPURI, UTTAM NAGAR, N EW DELHI PAN : A EGPV 1004 D [APPELLANT] [RESPONDENT] D ATE OF HEARING : 1 6 . 0 8 .201 8 DATE OF PRONOUNCEMENT : 1 6 .0 8 .2018 2 ASSESSEE BY : NONE REVENUE BY : SHRI S.R. SENAPATI , SR. DR ORDER PER BENCH : - TH ESE T HREE APPEAL S BY THE REVENUE ARE PREFERRED AGAINST THE SEPARATE ORDER S OF THE COMMISSIONER OF INCOME TAX [APPEALS] , NEW DELHI IN THE CASES OF SEPARATE ASSESSEES, PERTA INING TO ASSESSMENT YEAR 20 11 - 2 . 2. THESE T HREE APPEALS BY THE REVENUE HAVE TO BE DISMISSED IN THE LIGHT OF THE CBDT CIRCULAR NO. 3/2018 DATED 11.07.2018 BY WHICH THE BOARD HAS REVISED THE MONETARY LIMIT FOR FILING OF APPEALS BY THE DEPARTMENT BEFORE THE ITAT AND THE MONETARY LIMIT HAS BEEN FIXED AT RS . 20 LAKHS. THE BOARD AT CLAUSE 13 OF THE SAID CIRCULAR HAS CLARIFIED AS UNDER: THIS CIRCULAR WILL APPLY TO SLPS/APPEALS/CROSS OBJECTIONS/REFERENCES TO BE FILED HENCEFORTH IN SUPREME COURT/HIGH COURT/TRIBUNAL AND IT SHALL ALSO APPLY RETROSPECTIVELY TO PE NDING SLPS/APPEALS/CROSS OBJECTIONS/ 3 REFERENCES. THE PENDING APPEALS BELOW THE SPECIFIED TAX LIMIT IN PARA 3 ABOVE MAY BE WITHDRAWN/NOT PRESSED. 3. IN THE LIGHT OF THE AFORESAID CBDT CIRCULAR , THE APPEALS FILED BY THE REVENUE ARE DISMISSED . THE ORDER IS PRON OUNCED IN THE OPEN COURT ON 1 6 . 0 8 .2018. SD/ - SD/ - [ DIVA SINGH ] [N.K. BILLAIYA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 1 6 T H AUGUST , 2018 VL/ COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(A) 5. DR ASST. REGISTRAR, ITAT, NEW DELHI 4 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.PS/PS DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE 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