ITO, WARD- 32(4), NEW DELHI V. DHIRAJ JAIN, NEW DELHI

ITA 2762/DEL/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 0791 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-09-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 20-04-2018
• 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.2762/DEL/2018 ASSESSMENT YEAR: 2013-14 ITO, WARD-32(4), NEW DELHI. VS. DHIRAJ JAIN, C-37, GREEN PARK MAIN, NEW DELHI. TAN/PAN: AFKPJ 9045B (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI C.P. SINGH, SR.D.R. RESPONDENT BY: NONE DATE OF HEARING: 13 09 2018 DATE OF PRONOUNCEMENT: 19 09 2018 O R D E R THE AFORESAID APPEAL HAS BEEN FILED BY THE REVENUE AGAINST THE IMPUGNED ORDER DATED 06.02.2018 PASSED BY COMMISSIONER OF INCOME TAX (APPEALS), NEW DELHI. 2. ADMITTEDLY, THE TOTAL INCOME ASSESSED BY THE ASS ESSING OFFICER IS RS.19,96,393/- 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.2762/DEL/2018 2 3. IN THE RESULT, THE APPEAL FILED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 19 TH SEPTEMBER, 2018. SD/- [AMIT SHUKLA] JUDICIAL MEMBER DATED: 19 TH SEPTEMBER, 2018 PKK: