ITO(E), WARD- 1(1), NEW DELHI V. ARUNODAYA EDUCATION SOCIETY, NEW DELHI

ITA 2434/DEL/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 0252 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-09-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 09-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: C P SINGH
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER I.T.A NO.2434/DEL/2018 ASSESSMENT YEARS: 2014-15 ITO(E), WARD-1(1), NEW DELHI. VS. ARUNODAYA EDUCATION SOCIETY, NEW DELHI. TAN/PAN: AAATA 2450L (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI C.P. SINGH, SR.D.R. RESPONDENT BY: NONE DATE OF HEARING: 12 09 2018 DATE OF PRONOUNCEMENT: 20 09 2018 O R D E R THE AFORESAID APPEAL HAS BEEN FILED BY THE REVENUE AGAINST THE IMPUGNED ORDER DATED 01.01.2018 PASSED BY COMMISSIONER OF INCOME TAX (APPEALS)-40, DELHI FOR THE QUANTUM OF ASSESSMENT PASSED U/S.143(3) FOR THE ASSESSMENT YEAR 2014-15. 2. ADMITTEDLY, THE TOTAL INCOME ASSESSED BY THE ASS ESSING OFFICER IS RS.31,98,336/- ON WHICH TAX EFFECT IS MU CH BELOW THE NEW PRESCRIBED MONETARY LIMIT FOR FILING OF APP EAL BY THE DEPARTMENT BEFORE THE ITAT OF RS.20 LAC VIDE CBDT C IRCULAR NO. 03/2008 [F.NO.279/MISC.142/2007-ITJ (PT)] DATED 11 TH JULY, 2018. ACCORDINGLY, THE APPEAL OF THE REVENUE IS DISMISSED AS NON MAINTAINABLE BECAUSE OF LOW TAX EF FECT. I.T.A. NO.2434/DEL/2018 2 3. IN THE RESULT, THE APPEAL FILED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 20 TH SEPTEMBER, 2018. SD/- [AMIT SHUKLA] JUDICIAL MEMBER DATED: 20 TH SEPTEMBER, 2018 PKK: