ITO, Rohtak V. Smt. Mamta, Rohtak

ITA 2261/DEL/2015

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 4811 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 3 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-08-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 16-04-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIJAY KR JIWANI
• Keywords: Retrospective amendment; Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH B : NEW DELHI BEFORE SHRI R.K.PANDA, ACCOUNTANT MEMBER AND SMT. BEENA A PILLAI, JUDICIAL MEMBER ITA NO.2261/DEL./2015 ASSESSMENT YEAR : 2010 - 11 ITO WARD 2 ROHTAK VS . SMT. MAMTA D/O SH.ATTAR SINGH H.NO.1149, VPO BOHAR PANA MELWAN DT. ROHTAK PAN: ARKPM3857A APPELLANT) (RESPONDENT) ASSESSEE BY NONE REVENUE BY SH. VIJAY KR. JIWANI, SR.D.R. DATE OF HEARING 01.08. 2018 DATE OF PRONOUNCEMENT 01.08.2018 ORDER PER BEENA A PILLAI, JUDICIAL MEMBER THE PRESENT APPEAL HAS BEEN FILED BY REVENUE AGAINST ORDER DATED 12.02.2015 PASSED BY LD. COMMISSIONER OF INCOME - TAX (APPEALS), ROHTAK FOR ASSESSMENT YEAR 2010 - 11 . 2. IT IS NOTICED THAT PURSUANT TO THE MANDATE OF SECTION 268A OF THE INCOME TAX ACT, 1961 THE CBDT HAS ISSUED CIRCULAR NO. 03 OF 2018, DATED 11TH JULY, 2018 WITH RETROSPECTIVE EFFECT, ITA 2261/DEL/2015 ASSESSMENT YEAR: 2010 - 11 ITO, WARD 2 VS. MRS. MAMTA, ROHTAK 2 REVISING THE MONETARY LIMIT TO RS.20,00,000/ - FOR NOT FILING APPEALS BEFORE THE TRIBUNAL. SINCE IN THE PR ESENT APPEAL THE TAX EFFECT INVOLVED IS LESS THAN RS.20,00,000/ - , THIS APPEAL IS NOT MAINTAINABLE. 3 . IN VIEW OF THE ABOVE THE APPEAL BY THE REVENUE IS DISMISSED IN LIMINE. 4 . IN THE RESULT REVENUE S APPEAL IS DISMISSED IN LIMINE. ORDER PRONOUNCED IN THE OPEN COURT ON 0 1 S T AUGUST, 2018. S D / - S D / - (R.K.PANDA) (BEENA A PILLAI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 0 1 S T AUGUST , 2018. MANGA COPY OF THE ORDER FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR 6. GUARD FILE BY ORDER ASST. REGISTRAR ITAT, DELHI BENCHES, NEW DELHI