DCIT, Dehradun V. Shri Rajiv Kumar, Dehradun

ITA 3167/DEL/2015

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 4802 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 2 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-08-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 18-05-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DEEPALI CHANDRA
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH B, NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND SMT. BEENA A. PILLAI, JUDICIAL MEMBER ITA NO.3167/DEL/2015 ASSESSMENT YEAR : 2010-11 DCIT, CENTRAL CIRCLE, DEHRADUN. VS. RAJIV KUMAR, 197- RAJPUR ROAD, DEHRADUN. PAN : AHBPK6089R (APPELLANT) (RESPONDENT) DEPARTMENT BY : SMT. DEEPALI CHANDRA, CIT-DR ASSESSEE BY : SHRI V. RAJA KUMAR, ADV. DATE OF HEARING : 01-08-2018 DATE OF PRONOUNCEMENT : 01-08-2018 O R D E R PER R. K. PANDA, AM : THIS APPEAL FILED BY THE REVENUE IS DIRECTED AGAINS T THE ORDER DATED 23.02.2015 OF THE CIT(A), DEHRADUN RELATING TO ASSE SSMENT YEAR 2010-11. 2. THE LD. COUNSEL FOR THE ASSESSEE AT THE OUTSET S UBMITTED THAT THE TAX EFFECT INVOLVED IN THE GROUNDS RAISED BY THE REVENUE IS BE LOW RS.20 LAKHS. THEREFORE, IN VIEW OF THE LATEST CBDT CIRCULAR NO.03/2018 [F.N O.279/MISC.142/2007-ITJ (PT)] DATED 11 TH JULY, 2018, THE APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE. 3. THE LD. DR ON THE OTHER HAND FAIRLY CONCEDED THA T THE TAX EFFECT INVOLVED IN THE GROUNDS RAISED BY THE REVENUE IS ADMITTEDLY BELOW RS.20 LAKHS. 2 ITA NO.3167/DEL/2015 4. WE HAVE HEARD THE RIVAL SUBMISSIONS MADE BY BOTH THE SIDES. IT IS AN ADMITTED FACT THAT THE TAX EFFECT INVOLVED IN THE G ROUNDS RAISED BY THE REVENUE IS LESS THAN RS.20 LAKHS. THEREFORE, IN VIEW OF THE L ATEST CBDT CIRCULAR CITED (SUPRA) RAISING THE MONETARY LIMITS FOR FILING OF T HE APPEALS BEFORE THE TRIBUNAL WHICH IS APPLICABLE EVEN TO PENDING APPEALS, THE AP PEALS FILED BY THE REVENUE ARE DISMISSED. 5. IN THE RESULT, THE APPEAL FILED BY THE REVENUE I S DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF I.E. ON THIS 01 ST AUGUST, 2018. SD/- SD/- (BEENA A. PILLAI) (R. K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 01-08-2018. SUJEET COPY OF ORDER TO: - 1) THE APPELLANT 2) THE RESPONDENT 3) THE CIT 4) THE CIT(A) 5) THE DR, I.T.A.T., NEW DELHI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, NEW DELHI