ITO, Ward- 1(5), Noida V. Jasbir Singh , Gautam Budh Nagar

ITA 33/DEL/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 7167 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-07-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 02-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES SMC : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.NO.33/DEL./2018 ASSESSMENT YEAR 2009-2010 THE INCOME TAX OFFICER, WARD-1(5), ROOM NO.307, 3 RD FLOOR, A-2D, AAYAKAR BHAWAN, SECTOR-24, NOIDA. PIN 201 301 UTTAR PRADESH. VS. SHRI JASBIR SINGH, S/O. SHRI BHARATI, B-2/302, STELLAR SIGMA APARTMENT, SIGMA-IV, GREATER NOIDA, DISTT: GAUTAM BUDH NAGAR. PAN AJJPJ9561B (APPELLANT) (RESPONDENT) FOR REVENUE : SHRI S.L. ANURAGI, SR. D.R. FOR ASSESSEE : - NONE - DATE OF HEARING : 0 5 .0 7 .2018 DATE OF PRONOUNCEMENT : 05 .0 7 .2018 ORDER THIS APPEAL BY REVENUE HAS BEEN DIRECTED AGAINST THE ORDER OF THE LD. CIT(A)-1, NOIDA, DATED 31.07.2017, FOR THE A.Y. 2009-2010. 2. THE A.O. COMPUTED THE INCOME OF THE ASSESSEE AT RS.11,10,000/- IN THE EX-PARTE ASSESSMENT ORDER. TH E LD. CIT(A) ALLOWED THE APPEAL OF ASSESSEE ON LEGAL ISSU E. ADMITTEDLY, 2 ITA.NO.33/DEL./2018 SHRI JASBIR SINGH, GAUTAM BUDH NAGAR. THE TAX EFFECT IN THE PRESENT APPEAL IS LESS THAN R S.10 LAKHS. VIDE CIRCULAR NO.21/2015 DATED 10 TH DECEMBER, 2015 ISSUED BY CBDT, IT HAS BEEN DIRECTED THAT THE DEPARTMENT SHAL L NOT FILE APPEAL BEFORE THE TRIBUNAL IN CASE WHERE THE TAX EF FECT DOES NOT EXCEED THE MONETARY LIMIT OF RS.10 LAKHS. IT IS ALS O DIRECTED THAT THIS INSTRUCTION WILL APPLY RETROSPECTIVELY TO PEND ING APPEALS AND APPEALS TO BE FILED HENCEFORTH IN TRIBUNALS. PE NDING APPEALS BELOW THE SPECIFIED TAX LIMIT MAY BE WITHDRAWN/NOT PRESSED. THE LD. D.R, IN VIEW OF THE BOARDS CIRCULAR ABOVE, DID NOT PRESS THE DEPARTMENTAL APPEAL. THE CASE OF THE DEPARTMENT WOULD NOT FALL IN THE EXCEPTIONS PROVIDED IN THE ABOVE BOARD CIRCULAR. THEREFORE, THE DEPARTMENTAL APPEAL IS NOT MAINTAINA BLE, AS THE APPEAL IS FILED AGAINST THE BOARD INSTRUCTIONS REFE RRED TO ABOVE AND THE APPEAL OF THE DEPARTMENT IS LIABLE TO BE DI SMISSED. 3. IN THE RESULT, APPEAL OF THE DEPARTMENT IS DISM ISSED. 3 ITA.NO.33/DEL./2018 SHRI JASBIR SINGH, GAUTAM BUDH NAGAR. ORDER PRONOUNCED IN THE OPEN COURT. SD/- (BHAVNESH SAINI) DELHI, DT. 05 TH JULY, 2018. JUDICIAL MEMBER VBP/- COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT SMC BENCH, DELHI 6. GUARD FILE. // BY ORDER // ASSISTANT REGISTRAR : ITAT DELHI BENCHES : DELHI.