ITO, Ward- 1(3)(5), Roorkee V. Parvendra Kumar, Roorkee

ITA 2999/DEL/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 0798 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 22 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: 27-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: C P SINGH
• Assessee Lawyers: PALLAVI
• 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.2999/DEL/2018 ASSESSMENT YEARS: 2013-14 ITO, WARD-1(3)(5), ROORKEE. VS. PARVENDRA KUMAR, S/O SHRI BRAHMPAL, GALI NO.8, SHASTRI NAGAR, ROORKEE, DIST-HARIDWAR. TAN/PAN: ADPPK 0394M (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI C.P. SINGH, SR.D.R. RESPONDENT BY: MS. PALLAVI, CA DATE OF HEARING: 11 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 23.02.2018 PASSED BY COMMISSIONER OF INCOME TAX (APPEALS), DEHRADUN FOR THE QUANTUM OF ASSESSMENT PASSED U/S.143(3) FOR THE ASSESSMENT YEAR 2013-14. 2. ADMITTEDLY, THE TOTAL INCOME ASSESSED BY THE ASS ESSING OFFICER IS RS.42,91,480/- 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.2999/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: