DCIT, Dehradun V. Sh. Mohit Batola, Dehradun

ITA 3692/DEL/2015

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 5884 (ITAT-DEHRADUN)
• Duration Of Justice: 5 year(s) 3 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-09-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 05-06-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K CHATTARGEE
• Assessee Lawyers: VIRENDRA KALRA
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, DEHRADUN (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI K.N. CHARY, JUDICIAL MEMBER ITA NOS. 3689 & 3692/DEL/2015 ASSESSMENT YEARS : 2006-07 & 2010-11 DCIT, CENTRAL CIRCLE, 13-A, SUBHASH ROAD, AAYAKAR BHAWAN, DEHRADUN-248001 VS. SH. MOHIT BATOLA VILLAGE MIYANWALA, HARRAWALA, DEHRADUN (PAN: AFTPB3533M) (APPELLANT) (RESPONDENT) APPELLANT BY : SH. S.K. CHATTARGEE, DR RESPONDENT BY : SH. VIRENDRA KALRA, CA DATE OF HEARING : 25.09.2020 DATE OF PRONOUNCEMENT : 25.09.2020 ORDER PER G.S. PANNU, VP : THESE APPEALS BY THE REVENUE FOR THE ASSESSMENT YEARS 2006-07 & 2010-11 ARE DIRECTED AGAINST THE RESPECTIVE ORDERS OF LEARNED CI T(A), DEHRADUN DATED 19.3.2015 & 31.3.2015. ITA-3689 & 3692/DEL/2015 2 2. LEARNED COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE TAX EFFECT IN THESE APPEALS OF THE REVENUE IS BELOW RS. 50 LAKHS. THE CBDT IN ITS CIRCULAR NO.17/2019 DATED 8 AUGUST, 2019 HAS REVISED THE MONETARY LIMIT FOR FILING OF THE DEPARTMENTAL APPEALS TO THE ITAT AT RS. 50 LAKHS. 3. LEARNED DR AGREED THAT THE TAX EFFECT IN THESE APPEALS OF THE REVENUE IS BELOW RS. 50 LAKHS. 4. IN VIEW OF THE ABOVE POSITION, WE DEEM IT PROPER TO DISMISS BOTH THE APPEALS OF THE REVENUE IN THE LIGHT OF THE CIRCULAR NO.17/2019 OF THE CBDT DATED 8 AUGUST, 2019, AS NOT MAINTAINABLE. 5. IN THE RESULT, BOTH THE APPEALS OF THE REVENUE ARE DISMISSED . ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRTUAL HEARING ON 25 SEPTEMBER, 2020. SD/- SD/- (K.N. CHARY) (G.S. PANNU) JUDICIAL MEMBER VICE PRESIDENT SRB. COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR