ITO, Ward-39(4), New Delhi V. Sunaina Joshi, Delhi

ITA 4111/DEL/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 3911 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-10-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 21-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC , NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER I.T.A. NO. 4111 / DEL /20 17 AY : 20 1 0 - 11 ITO WARD - 39(4), NEW DELHI VS. SUNAINA JOSHI, DELHI PAN - AJKPJ2876Q [APPELLANT] [RESPONDENT] DEPARTMENT BY: SH. AMIT JAIN, SR. DR RESPONDENT BY: NONE DATE OF HEARING: 2 4 10 2017 DATE OF PRONOUNCEMENT: 10 2017 O R D E R PER R.K. PANDA, A.M: THIS APPEAL FILED BY THE FILED BY THE REVENUE IS DIRECTED AGAINST THE ORDER DATED 24 TH MARCH, 2017 OF THE CIT(A) - 13, NEW DELHI RELATING TO ASSESSMENT YEAR 2010 - 11. 2. DESPITE SERVICE OF NOTICE, NONE APPEARED ON BEHALF OF THE ASSESSEE. ONE MS. NIPUN SHARMA, WHO STOOD AT THE TIME OF HEARING REQUESTED FOR ADJOURNMENT WITHOUT ANY POWER OF ATTORNEY. THEREFORE, THE REQUEST OF MRS. SHARMA WAS REJECTED AND THE APPEAL IS TAKEN UP FOR HEARING. 3. IT WAS SEEN THAT THE TAX EFFECT INVOLVED IN THE GROUNDS RAISED BY THE REVENUE IS BELOW 10 LACS. THE LEARNED DR FAIRLY CONCEDED THAT THE TAX EFFECT INVOLVED IN THE GROUNDS RAISED BY THE REVENUE IS BELOW 10 LACS. IN VIEW OF THE ITA NO. 4111 /DEL /20 16 2 ABOVE AND IN VIEW OF THE CBDT INSTRUCTIONS NO. 21/2015 DATED 10.12.2015 RAISING THE MONITORY LIMIT FOR FILING OF APPEALS BY T HE REVENUE TO RS. 10 LACS WHICH IS APPLICABLE EVEN TO PENDING APPEALS, THE PRESENT APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE. ACCORDINGLY, THE SAME IS DISMISSED ON ACCOUNT OF LOW TAX EFFECT. 4 . IN THE RESULT, THE APPEAL FILED BY THE REVENUE IS DISMISSED. PRONOUN CED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF I.E. ON 24.10. 2017. S D / - [R.K. PANDA] ACCOUNTANT MEMBER DATED: 24. 10.2017 SH ITA NO. 4111 /DEL /20 16 3 COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR SL. NO. PARTICULARS DATE 1. DATE OF DICTATION 2. DATE ON WHICH THE DRAFT IS PLACED BEFORE THE DICTATING MEMBER 3. DRAFT PLACED BEFORE THE OTHER MEMBER 4. APPROVED DRAFT COMES TO THE SR. PS/PS 5. KEPT FOR PRONOUNCEMENT ON 6. FINAL ORDER RECEIVED AFTER PRONOUNCEMENT 7. FILE SENT TO THE BENCH CLERK 8. DATE ON WHICH FILES GOES TO THE HEAD CLERK 9. DATE ON WHICH FILE GOES TO THE ASSISTANT REGISTRAR 10. DATE OF DISPATCH OF ORDER