ITO, WARD- 2(3), Noida V. Neha Gupta, NOIDA

ITA 3468/DEL/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 7298 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-10-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 10-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SURENDER PAL
• 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.3468/DEL/2018 ASSESSMENT YEAR: 2009-10 ITO, WARD-2(3), NOIDA. VS. NEHA GUPTA, A-3/524 BLOCK 8, PURVANCHAL SILVER CITY, SECTOR-93, NOIDA. TAN/PAN: AQFPG8373D (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI SURENDER PAL, SR.D.R. RESPONDENT BY: SHRI ANKIT GUPTA, ADV. DATE OF HEARING: 25 09 2018 DATE OF PRONOUNCEMENT: 01 10 2018 O R D E R THE AFORESAID APPEAL HAS BEEN FILED BY THE REVENUE AGAINST THE IMPUGNED ORDER DATED 25.09.2017 PASSED BY COMMISSIONER OF INCOME TAX (APPEALS)-I, NOIDA. 2. ADMITTEDLY, THE TOTAL INCOME ASSESSED BY THE ASS ESSING OFFICER IS RS.25,54,125/- 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.3468/DEL/2018 2 3. IN THE RESULT, THE APPEAL FILED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 1 ST OCTOBER, 2018. SD/- [AMIT SHUKLA] JUDICIAL MEMBER DATED: 1 ST OCTOBER, 2018 PKK: