The Asstt. Commissioner of Income Tax, Bathinda V. Sh. Rakesh Kumar, Muktsar

ITA 368/ASR/2016

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 0495 (ITAT-AMRITSAR)
• Duration Of Justice: 2 year(s) 5 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-11-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 29-06-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. N.K.SAINI, ACCOUNTANT MEMBER AND SH. N.K.CHOUDHRY, JUDICIAL MEMBER ITA NO.368(ASR)/2016 ASSESSMENT YEAR:2012-13 ASST. CIT, BATHINDA VS. SH. RAKESH KUMAR S/O SH. VIJAY KUMAR, GREEN PARK COLONY, MUKTSAR. [PAN:AOMPK 9209F] (APPELLANT) (RESPONDENT) APPELLANT BY: SH. CHARAN DASS (LD. DR) RESPONDENT BY: SH. ASHWANI KUMAR (LD. CA) DATE OF HEARING: 29.11.2018 DATE OF PRONOUNCEMENT: 29.11.2018 ORDER PER N.K. CHOUDHRY,(JM) THE INSTANT APPEAL HAS BEEN FILED BY THE REVENUE DEPA RTMENT, ON FEELING AGGRIEVED AGAINST THE ORDER DATED 03.05.201 6 PASSED BY THE LD. CIT(A)-BATHINDA, U/S 250(6) OF THE I.T. ACT, 1961 (HE REINAFTER CALLED AS THE ACT). 2. AT THE OUTSET, IT IS BROUGHT TO OUR NOTICE THAT THE R EVENUE/DEPARTMENT HAS SUBMITTED AN APPLICATION FOR WITHDRAWING THE SAID A PPEAL AS PER CBDT CIRCULAR NO.03 OF 2018, DATED 11.07.2018 AS AMENDED B Y CIRCULAR DATED 20.08.2018 BEING A LOW TAX EFFECT CASE. THEREFORE, THE APPEAL IS DISMISSED AS WITHDRAWN. ITA NO.368(ASR)/2016 (A.Y.2012-13) ACIT V. SH. RAKESH KUMAR, MUKTSAR 2 3. IN THE RESULT, THE APPEAL FILED BY THE REVENUE DEPA RTMENT STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 29.11.2018. SD/- SD/- (N.K.SAINI) (N.K.CHOUDHRY) ACCOUNTANT MEMBER JU DICIAL MEMBER DATED: 29.11.2018 /PK/ PS. COPY OF THE ORDER FORWARDED TO: (1) SH. RAKESH KUMAR S/O SH. VIJAY KUMAR, GREEN PARK COLONY, MUKTSAR. (2) THE ACIT, BATHINDA (3) THE CIT(A), BATHINDA (4) THE CIT CONCERNED. (5) THE SR DR, I.T.A.T., AMRITSAR TRUE COPY BY ORDER