ITO ward-2(4), Noida V. Pradeep Shrivastava, Noida

ITA 2665/DEL/2019

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 4534 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-04-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2009-2010
• Appeal Filed On: 26-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHAILENDER MASALDAN
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER I.T.A. No.2665/DEL/2019 Assessment Year 2009-10 ITO, Ward-2(4), Noida. v. Shri Pradeep Srivastava, 1307, Sector-37, Noida, G.B. Nagar (U.P) TAN/PAN: ASXPS8358Q (Appellant) (Respondent) Appellant by: Shri Shailender Masaldan, CA Respondent by: Shri T. Kipgen, CIT-DR Date of hearing: 18 04 2022 Date of pronouncement: 18 04 2022 O R D E R PER PRADIP KUMAR KEDIA, A.M.: The aforesaid appeal has been filed by the assessee against the impugned order dated 28.09.2018 passed by Commissioner of Income Tax (Appeals)-I, Noida for the Assessment Year 2009-10. 2. Before us, ld. counsel for the assessee submitted that the total disputed amount as raised in the Revenue’s appeal is below the monetary prescribed limit of Rs.50 lac as per CBDT Circular No.17/2019 dated 08.08.2019, the appeal of the Revenue is not maintainable. 3. Further CBDT vide clarification dated 20.08.2019 has clarified that the aforesaid circular will apply to all pending appeals also. Accordingly, the appeal of the Revenue is dismissed as non maintainable as the tax effect is below Rs.50 lakhs. I.T.A. No.2665/Del/2019 2 4. In the result, the appeal filed by the Revenue is dismissed. Order was pronounced in the open Court on 18/04/2022. Sd/- Sd/- [NARENDER KUMAR CHOUDHRY] [PRADIP KUMAR KEDIA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 18/04/2022 Prabhat