Appeal Details
Counselvise Citation
[2020] 111 COUNSELVISE.COM (IT) 2698 (ITAT-DELHI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
1 month(s) 25 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
12-03-2020
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
SMC
Assessment Year
2010-2011
Appeal Filed On
17-01-2020
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G, NEW DELHI , , BEFORE MS. SUSHMA CHOWLA, VP & SH. P. MAHARISHI, AM / ITA NO-328/DEL/2020 / ASSESSMENT YEAR 2010-11 ITO, WARD-2(2), GHAZIABAD .......... /APPELLANT VS SMT. REEMA KAPOOR, FLAT NO. 917, SECTOR-5, ... ! / RESPONDENT VASUNDHARA, GHAZIABAD PAN-AMOPK0986H '#$ / APPELLANT BY : SH. SARAS KUMAR, SR. DR !'#$ / RESPONDENT BY : NONE %&''() / DATE OF HEARING : 12.3.2020 *+ ''() / DATE OF PRONOUNCEMENT: 12.03.2020 / ORDER PER SUSHMA CHOWLA, VP THE PRESENT APPEAL FILED BY REVENUE IS AGAINST ORDE R OF CIT(A)-I, NOIDA, DATED 23.04.2018 PASSED UNDER SECTION 147/14 4 OF THE INCOME-TAX ACT, 1961 (IN SHORT THE ACT) RELATING TO ASSESSME NT YEAR 2010-11. 2. THE LD. DR FOR THE REVENUE POINTED OUT THAT THE PRESENT APPEAL IS TO BE WITHDRAWN AS THE TAX EFFECT INVOLVED IN THE CASE IS BELOW RS.50 LACS. / ITA NO:- 328/DEL/2020 2 3. THE CBDT VIDE CIRCULAR NO.17/2019 DATED 08.08.20 19 HAS REVISED THE MONETARY LIMIT FOR FILING THE APPEALS BEFORE TH E TRIBUNAL TO RS.50 LACS. FURTHER, CBDT VIDE LETTER DATED 20.08.2019 HAS ALSO CLARIFIED THAT CIRCULAR NO.17/2019 WOULD BE APPLICABLE TO ALL PENDING APPEA LS. IN SUCH CIRCUMSTANCES, THE PRESENT APPEAL FILED BY THE REVE NUE IN CASE OF LOW TAX EFFECT IS NOT MAINTAINABLE. 4. BEFORE PARTING, WE CLARIFY HERE THAT THE REVENUE SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR RE-INSTITUTION OF APPEAL, IF THE REQUISITE MATERIAL IS BROUGHT TO SHOW THAT THE APPEAL IS PROTECTED BY THE EXCEPTIONS PRESCRIBED IN PARA 10 OF THE CIRCULAR DATED 11.07.2018. 5. IN CONCLUSION, BY APPLYING THE CBDT CIRCULAR DAT ED 08.08.2019 AND LETTER DATED 20.08.2019 (SUPRA), THE CAPTIONED APPE AL OF THE REVENUE IS DISMISSED AS WITHDRAWN/NOT PRESSED. 6. IN THE RESULT, THE APPEAL FILED BY THE REVENUE I S DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 12 TH DAY OF MARCH, 2020. SD/- SD/- (PRASHANT MAHARISHI) (SUSHMA CHOWL A) $)- $)- $)- $)- /ACCOUNTANT MEMBER ./0 ./0 ./0 ./0 /VICE PRESIDENT / DATED : 12 TH MARCH, 2020 SH / ITA NO:- 328/DEL/2020 3 $,' '12$1'3 COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. ! / THE RESPONDENT; 3. %4 %5 / THE PR. CIT 4. 167 ' / DR, ITAT, DELHI 5. 789& 3 GUARD FILE. $,% $,% $,% $,% / BY ORDER , !1' ' // TRUE COPY // ;-< , / ITAT, DELHI
