ITO, Gurgaon V. Sh. Hariom, Gurgaon

ITA 3457/DEL/2017

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 116118 (ITAT-DELHI)
• Duration Of Justice: 6 year(s) 1 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-07-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 24-07-2023
• Assessment Year: 2010-2011
• Appeal Filed On: 30-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI BEFORE SH. CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SH. PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ITA No.3457/Del/2017 (Assessment Year : 2010-11) Income Tax Officer Ward – 2(1), Gurgaon PAN No. AFUPH 1298 A Vs. Shri Hariom S/o Late Shri Manohar Lal, Village & P.O. Nakhrola, Tehsil - Manesar Distt. Gurgaon-122 001 (APPELLANT) (RESPONDENT) Assessee by Shri V. Rajakumar, Adv. Revenue by Shri Vivek Vardhan, Sr. D.R. Date of hearing: 25.07.2023 Date of Pronouncement: 25.07.2023 PER PRADIP KUMAR KEDIA, AM : The captioned appeal has been filed at the instance of the Revenue against the order of the Commissioner of Income Tax (Appeals)-1, Gurgaon (‘CIT(A)’ in short) dated 30.03.2017 arising from the assessment order dated 30.12.2015 passed by the Assessing Officer u/s 147/143(3) of the Income Tax Act, 1961 (the Act) for the Assessment Year 2010-11 in question. 2. On the date of hearing, the Learned DR for the Revenue fairly submitted that the tax effect in the appeal of the Revenue is below monetary limits prescribed by CBDT Circular 17/2019 dated 08.08.2019. ITA No.3457/Del/2017 ITO vs. Shri Hariom 2 3. The Learned DR thus submitted that the Revenue appeal do not lie. 4. In the light of the assertions made on behalf of Revenue and the facts available on record, the appeal of Revenue is dismissed as withdrawn. 5. In the result, the appeal of the Revenue is dismissed in limine. Order pronounced in the open court on 25.07.2023 Sd/- Sd/- (CHANDRA MOHAN GARG) (PRADIP KUMAR KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER Date:- 25.07.2023 Priti Yadav* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI