ACIT, New Delhi V. Shri Ashok Mehra, Gurgaon

ITA 4321/DEL/2016

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 5332 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 6 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-02-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 04-08-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI DR. B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.A. NO.4321/DEL/2016 ASSESSMENT YEAR 2012-13 ACIT, CENTRAL-63(1), NEW DELHI. V. ASHOK MEHRA, J-1371, PALAM VIHAR, GURGAON. TAN/PAN: AHAPM3442M (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI AMIT JAIN, SR.DR RESPONDENT BY: NONE DATE OF HEARING: 10 02 2020 DATE OF PRONOUNCEMENT: 10 02 2020 O R D E R PER AMIT SHUKLA, J.M.: THE AFORESAID APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE IMPUGNED ORDER DATED 10.05.2016 PASSED BY COMMISSIONER OF INCOME TAX (APPEALS)-XX, NEW DELHI FOR THE ASSESSMENT YEAR 2012-13. 2. BEFORE US, LD. COUNSEL FOR THE ASSESSEE SUBMITTE D THAT THE TOTAL DISPUTED AMOUNT AS RAISED IN THE REVENUE S APPEAL AMOUNTING TO RS.52,53,000/- ON WHICH THE TOTAL TAX EFFECT IS MUCH BELOW THE MONETARY PRESCRIBED LIMIT OF RS.50 L AC AS PER CBDT CIRCULAR NO.17/2019 DATED 08.08.2019, THE APPE AL OF THE REVENUE IS NOT MAINTAINABLE. I.T.A. NO.4321/DEL/2016 2 3. FURTHER CBDT VIDE CLARIFICATION DATED 20.08.2019 HAS CLARIFIED THAT THE AFORESAID CIRCULAR WILL APPLY TO ALL PENDING APPEALS ALSO. ACCORDINGLY, THE APPEAL OF THE REVENU E IS DISMISSED AS NON MAINTAINABLE AS THE TAX EFFECT IS BELOW RS.50 LAKHS. 5. IN THE RESULT, THE APPEAL FILED BY THE REVENUE I S DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 10 TH FEBRUARY, 2020. SD/- SD/- [DR. B.R.R. KUMAR] [AMIT SHUKLA] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 10 TH FEBRUARY, 2020 PKK: