DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -II, JALANDHAR V. SHRI RUPINDER SINGH GREWAL ALIAS GIPPY GREWAL, MOHALI

ITA 243/ASR/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 0519 (ITAT-AMRITSAR)
• Duration Of Justice: 7 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-11-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Appeal Filed On: 26-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PARWINDER KAUR
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. N.K.SAINI, ACCOUNTANT MEMBER AND SH. N.K.CHOUDHRY, JUDICIAL MEMBER ITA NO.243(ASR)/2018 ASSESSMENT YEAR:2011-12 THE DY. CIT, CENTRAL CIRCLE-II, JALANDHAR VS. SH. RUPINDER SINGH GREWAL ALIAS GIPPY GREWAL, H.NO.1013, SECTOR-67, MOHALI [PAN:AODPG 2832B] (APPELLANT) (RESPONDENT) APPELLANT BY: SMT. PARWIN DER KAUR (LD. DR) RESPONDENT BY: NONE DATE OF HEARING: 30.11.2018 DATE OF PRONOUNCEMENT: 30.11.2018 ORDER PER N.K. CHOUDHRY,(JM) THE INSTANT APPEAL HAS BEEN FILED BY THE REVENUE DEPA RTMENT, ON FEELING AGGRIEVED AGAINST THE ORDER DATED 13.02.201 8 PASSED BY THE LD. CIT(A)-LUDHIANA, U/S 250(6) OF THE I.T. ACT, 1961 (HE REINAFTER CALLED AS THE ACT). 2. AT THE OUTSET, IT IS BROUGHT TO OUR NOTICE THAT THE REVENUE/DEPARTMENT HAS SUBMITTED AN APPLICATION DATED 03.10.2018 FOR WITH DRAWING THE SAID APPEAL AS PER CBDT CIRCULAR NO.03 OF 2018, DATED 11.0 7.2018 AS AMENDED BY CIRCULAR DATED 20.08.2018 BEING A LOW TAX EFFECT C ASE. THEREFORE, THE APPEAL IS DISMISSED AS WITHDRAWN. ITA NO.243(ASR)/2018 (A.Y.2011-12) DCIT V. RUPINDER SINGH GREWAL, MOHALI 2 3. IN THE RESULT, THE APPEAL FILED BY THE REVENUE DEPA RTMENT STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 30.11.2018. SD/- SD/- (N.K.SAINI) (N.K.CHOUDHRY) ACCOUNTANT MEMBER JU DICIAL MEMBER DATED: 30.11.2018 /PK/ PS. COPY OF THE ORDER FORWARDED TO: (1) SH. RAPINDER SINGH GREWAL ALIAS GIPPY GREWAL , H.NO.1013, SECTOR-67, MOHALI (2) THE DY. CIT, CENTRAL CIRCLE-II, JAL. (3) THE CIT(A), LUDHIANA (4) THE CIT CONCERNED. (5) THE SR DR, I.T.A.T., AMRITSAR TRUE COPY BY ORDER