ITO, Gurgaon V. Sh. Yogesh Kataria, Gurgaon

ITA 2507/DEL/2015

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 3802 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 5 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-10-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2010-2011
• Appeal Filed On: 29-04-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KAUSHLENDRA TIWARI
• Keywords: Tax effect
• Section: 144

Judgement Text

SURYAIN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G, NEW DELHI BEFORE SHRI. AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. NO.2507/DEL/2015 ASSESSMENT YEAR: 2010-11 INCOME TAX OFFICER WARD 4(4) GURGAON V. SHRI YOGESH KATARIA 1/23, LAXMI GARDEN GURGAON TAN/PAN:ABOPK9651N (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI KAUSHLENDRA TIWARI, D.R. RESPONDENT BY: NONE DATE OF HEARING: 26 10 2017 DATE OF PRONOUNCEMENT: 26 10 2017 O R D E R PER AMIT SHUKLA, J.M.: THE AFORESAID APPEAL HAS BEEN FILED BY THE REVENUE AGAINST IMPUGNED ORDER DATED 24/2/2015 PASSED BY THE LD. CIT(APPEALS)-I, GURGAON FOR QUANTUM OF ASSESSMENT PASSED UNDER SECTION 144 OF THE INCOME TAX ACT, 1961 FOR ASSESSMENT YEAR 2010-11. 2. AT THE OUTSET, LD. SR. DR FAIRLY POINTED OUT THAT THE TAX EFFECT ON THE DISPUTED ISSUE AS HAS BEEN RAISED BY THE REVENUE IN THE GROUNDS OF APPEAL IS MUCH LESS THAN RS.10 LAKHS. WHENCE THE TAX EFFECT ON THE ADDITION ADMITTEDLY IS MUCH LESS THAN RS.10 LAKHS, THEN, IN VIEW OF C.B.D.T. CIRCULAR NO.21/2015 DATED 10/12/2015, THE APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE. IT HAS BEEN FURTHER CLARIFIED IN THE SAID CIRCULAR I.T.A. NO.2507/DEL/2015 2 THAT THE MONETARY LIMIT FOR FILING OF APPEAL WILL APPLY ON ALL THE PENDING APPEALS ALSO. ACCORDINGLY THE APPEAL OF THE REVENUE IS DISMISSED IN-LIMINE WITHOUT GOING TO THE MERITS OF THE CASE. 3. IN THE RESULT, APPEAL OF THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 26 TH OCTOBER, 2017. SD/- SD/- [PRASHANT MAHARISHI] [AMIT SHUKLA] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 26 TH OCTOBER, 2017 JJ:2610 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR ASSISTANT REGISTRAR DATE 1. DRAFT DICTATED ON 2. DRAFT PLACED BEFORE AUTHOR 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. 5. APPROVED DRAFT COMES TO THE SR.PS/PS 6. KEPT FOR PRONOUNCEMENT ON 7. FILE COMES BACK TO PS/SR. PS 8. UPLOADED ON 9. FILE SENT TO THE BENCH CLERK 10. DATE ON WHICH FILE GOES TO THE AR 11. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 12. DATE OF DISPATCH OF ORDER. I.T.A. NO.2507/DEL/2015 3