ACIT, New Delhi V. Smt. Prakash Kaur, New Delhi

ITA 2567/DEL/2015

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 4432 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 5 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-10-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: H
• Assessment Year: 2012-2013
• Appeal Filed On: 30-04-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANJAY GOYAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : A : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA NO.2567/DEL/2015 ASSESSMENT YEAR: 2012-13 ACIT, CENTRAL CIRCLE-3, NEW DELHI. VS. PRAKASH KAUR, A-101, LAJPAT NAGAR-I, NEW DELHI. PAN: AKNPK8092M (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI SANJAY GOYAL, CIT, DR DATE OF HEARING : 23.10.2018 DATE OF PRONOUNCEMENT: 23.10.2018 ORDER PER R.K. PANDA, AM: THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST THE ORDER DATED 13 TH FEBRUARY, 2015 OF THE CIT(A)-23. NEW DELHI, RELATING TO ASSES SMENT YEAR 2012-13. 2. DESPITE SERVICE OF NOTICE, NONE APPEARED ON BEHA LF OF THE ASSESSEE. THE LD. DR POINTED OUT THAT THE TAX EFFECT INVOLVED IN THE GRO UND RAISED BY THE REVENUE IS BELOW RS.20 LAKHS AND, THEREFORE, IN VIEW OF THE LATEST C BDT CIRCULAR NO.03/2018 DATED 11 TH JULY, 2018, THE APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE AND HAS TO BE ITA NO.2567/DEL/2015 2 DISMISSED. WE, THEREFORE, HOLD THAT THE APPEAL FIL ED BY THE REVENUE IS NOT MAINTAINABLE IN VIEW OF THE CBDT CIRCULAR NO.03/201 8 DATED 11 TH JULY, 2018 WHICH IS APPLICABLE EVEN TO PENDING APPEALS. HOWEVER, IF TH E REVENUE, AT ANY POINT OF TIME, FINDS THAT THE CASE OF THE REVENUE FALLS UNDER ANY OF THE CLAUSES AS PER AMENDED PARA 10 OF THE SAID CIRCULAR, VIDE NOTIFICATION DATED 20 TH AUGUST, 2018, THE REVENUE IS AT LIBERTY TO FILE MISCELLANEOUS APPLICATION FOR REVIV AL OF THE APPEAL. THE APPEAL FILED BY THE REVENUE IS, ACCORDINGLY, DISMISSED. 3. IN THE RESULT, THE APPEAL FILED BY THE REV ENUE IS DISMISSED. THE DECISION WAS PRONOUNCED IN THE OPEN COURT ON 2 3.10.2018 AT THE TIME OF HEARING. SD/- SD/- (KULDIP SINGH) (R. K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMF BER DATED: 23 RD OCTOBER, 2018 DK COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR DY. REGISTRAR, ITAT, NEW DELHI