ACIT, New Delhi V. Sh. Rajinder Singh, New Delhi

ITA 2407/DEL/2017

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 4523 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 4 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-08-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2013-2014
• Appeal Filed On: 21-04-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: C P SINGH
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI F BEN CH, NEW DELHI BEFORE MS. SUSHMA CHOWLA, JUDICIAL MEMBER AND BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, ITA NO. 2407/DEL/2017 [ASSESSMENT YEAR: 2013-14] ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-62(1), NEW DELHI SH. RAJINDER SINGH, C - 60, BASEMENT, MALVIYA NAGAR, NEW DELHI-110017 PAN - AWWPS0999N APPELLANT RESPONDENT APPELLANT BY S H. C.P. SINGH, ADDL. CIT RESPONDENT BY NONE DATE OF HEARING 26 /08 /2019 DATE OF P RONOUNCEMENT 2 6 /08 /2019 ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER, THIS APPEAL BY THE REVENUE IS PREFERRED AGAINST THE ORDER OF THE LD. CIT(A)-20, NEW DELHI, DATED 27/01/2016. 2. THE REVENUE HAS RAISED FIVE SUBSTANTIVE GROUNDS OF APPEAL AND A PERUSAL OF THE QUANTUM INVOLVED IN THE GROUNDS OF APPEAL SHOWS THA T THE TAX EFFECT IS LESS THAN THE MONETARY LIMIT FIXED BY THE CBDT WITH ITS CIRCULAR NO. 17/2019 DATED 8.8.2019. FURTHER THE CBDT VIDE LETTER DATED 20.8.2019 ADDRESSED TO A LL THE PRINCIPAL CHIEF COMMISSIONERS OF INCOME TAX HAS CLARIFIED THAT CIRCULAR NO. 17/20 19 IS APPLICABLE TO PENDING APPEALS. 2 ITA NO.2407/DEL/2017 3. IN THE LIGHT OF THE ABOVE, THIS APPEAL BY THE RE VENUE IS DISMISSED. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 26 /08 /2019 SD/- SD/- [SUSHMA CHOWLA] [N.K. BILLAIYA] JUDICIAL MEMBER ACCOUNTANT MEMBER DELHI; DATED: 26/08/2019. SH COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASST. REGISTRAR, ITAT, NEW DELHI 3 ITA NO.2407/DEL/2017 DATE OF DICTATION 26/08/2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 26/08/2019 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 WHIC H 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 27/08/2019 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