Ito, Sonepat V. Smt. Poonam, Sonepat

ITA 453/DEL/2017

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 3704 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 7 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-08-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2010-2011
• Appeal Filed On: 27-01-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: C P SINGH
• Assessee Lawyers: VISHAL PAL
• Keywords: Tax effect

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI F BEN CH, NEW DELHI BEFORE SMT. SUSHMA CHOWLA, JUDICIAL MEMBER AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ITA NO.453 /DEL/2017 [A.Y 2010-11] THE ITO. VS. POONAM WARD 3, W/O SHRI BRAHAM PAL AAYAKAR BHAWAN VPO ATTERNA SONEPAT SONEPAT PAN NO. BJQPP6957H [APPELLANT] [RESPONDENT] DATE OF HEARING : 28.08.2019 DATE OF PRONOUNCEMENT : 29. 08.2019 APPELLANT BY : SH. C. P. SINGH, ADDL . CIT DR RESPONDENT BY : SH. VISHAL PAL, CA 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 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. 4. IN THE RESULT, THE APPEAL FILED BY THE REVENUE S TAND DISMISSED. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 29.08. 2019. SD/- SD/- [SUSHMA CHOWLA] [N.K. BILLAIYA] JUDICIAL MEMBER A CCOUNTANT MEMBER DATED: 29 AUGUST, 2019 *NEHA* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CITI 4. CIT(A) 5. DR ASST. REGISTRAR ITAT, NEW DELHI 3 DATE OF DICTATION 2 8 . 0 8 . 2 0 1 9 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 2 8 . 0 8 . 2 0 1 9 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER 28.08.2019 DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS/PS 28.08.2019 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 2 8 . 0 8 . 2 0 1 9 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.PS/PS 2 8 . 0 8 . 2 0 1 9 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 29.09.2019 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 29.09.2018 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER