ITO, Ward- 1(5) , Noida V. Jai Chand , Gautam Budh Nagar

ITA 3506/DEL/2018

• Counselvise Citation: [2019] 114 COUNSELVISE.COM (IT) 6222 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 6 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-11-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 11-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: BEER SINGH SON OF
• Keywords: Tax effect

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI SMC B ENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ITA NO.3506/DEL/2018 [A.Y 2009-10] ITO VS. JAI CHAND WARD 1 (5) S/O SH. MUNSHI (THROUH LEGAL HEIR) NOIDA SHRI BEER SINGH, S/O LATE SHRI JAI CHAND, VILLAGE BAROLA, SECTOR-49, NOIDA, GAUTAM BUDH NAGAR, UP. PAN NO. AHKPS3348A [APPELLANT] [RESPONDENT] APPELLANT BY : SH. PRADEEP SINGH GAUTAM, SR. DR. RESPONDENT BY : SH. BEER SINGH, SON OF THE ASS ESSEE DATE OF HEARING : 18.11.2019 DATE OF PRONOUNCEMENT : 19. 11.2019 ORDER PER N. K. BILLAIYA , AM : THE ABOVE CAPTIONED APPEAL BY THE REVENUE IS TAKEN UP AS IN THIS APPEAL THE TAX EFFECT IS LESS THAN THE MONETARY LIM IT FIXED BY THE CBDT IN ITS CIRCULAR NO.17/2019 DATED 08.08.2019. 2. VIDE LETTER DATED 20.08.2019 ADDRESSED TO ALL TH E PRINCIPAL CHIEF COMMISSIONERS OF INCOME TAX, THE BOARD HAS CLARIFIE D THAT CIRCULAR NO.17/2019 IS APPLICABLE TO ALL PENDING APPEALS. 3. IN THE LIGHT OF THE CBDT CIRCULAR NO.17/2019 THE ABOVE APPEAL BY THE REVENUE IS DISMISSED. 2 THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 19.11. 2019. SD/- [N.K. BILLAIYA] ACCOUNTANT MEMBER DATED: 19 NOVEMBER, 2019 *NEHA* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CITI 4. CIT(A) 5. DR ASST. REGISTRAR ITAT, NEW DELHI DATE OF DICTATION 1 9 .11.2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 19.11.2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER 19.11.2019 DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS /PS 19.11.2019 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 19.11.2019 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/ PS 19.11.2019 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WE BSITE OF ITAT 19.11.2019 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 19.11.2019 DATE ON WHICH FILE GOES TO THE HEAD CLERK. THE DATE ON WHICH FILE GOES TO THE ASSISTANT REGISTRA R FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER