ITO, New Delhi V. Sh. Naresh Kumar Kher, New Delhi

ITA 2237/DEL/2014

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 3377 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 4 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-08-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 12-06-2017
• Assessment Year: 2009-2010
• Appeal Filed On: 11-04-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N K JIWANI

Judgement Text

ITA NO. 2237/DEL/2014 ASSESSMENT YEAR 2009-10 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH E NEW DELHI BEFORE SHRI G.D. AGRAWAL, HONBLE PRESIDEN T AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA NO. 2237/DEL/2014 ASSESSMENT YEA R: 2009-10 ITO, VS NARESH KUMAR KHER, WARD-24(4), C-2/2540, VASANT KUNJ, NEW DELHI. NEW DELHI-110070 (PAN: AAGPK0392R) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI N.K. JIWANI, SR. DR RESPONDENT BY : SHRI LALIT MOHAN, CA DATE OF HEARING: 17.08.2018 DATE OF PRONOUNCEMENT: 23.08.2018 ORDER PER G.D. AGRAWAL, PRESIDENT THE APPEAL FILED BY THE REVENUE IS DIRECTED AGAINS T THE ORDER PASSED BY THE LD. CIT(APPEALS)-XXIII, NEW DELHI DAT ED 17.01.2014 FOR A.Y. 2009-10. ADMITTEDLY, THE TAX E FFECT IS BELOW THE MONETARY LIMIT OF RS. 20 LAKHS. 2. 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DATED 11 TH JULY, 2018 READ WITH SECTION 268 A OF THE INCOME TAX ACT, 1961, THIS APPEAL BY THE REVENUE SHOULD HAVE BEEN WITHDRAWN OR SHOULD NOT HAVE BEEN PRESSED BY THE REVENUE. IN VIEW OF T HE SAID CIRCULAR, THE APPEAL BY THE REVENUE IS DISMISSED IN LIMINE . ITA NO. 2237/DEL/2014 ASSESSMENT YEAR 2009-10 2 3. IN THE RESULT, THE APPEAL OF THE REVENUE STAN DS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 23 RD AUGUST, 2018. SD/- SD/- (SUDHANSHU SRIVASTAVA) ( G.D. AGRAWAL) JUDICIAL MEMBER PRESIDENT DATED: 23 RD AUGUST, 2018 GS COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4.CIT(A) 4. DR, ITAT BY ORDER ASSTT. REGISTRAR 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 ITA NO. 2237/DEL/2014 ASSESSMENT YEAR 2009-10 3