ACIT, New Delhi V. M/s. Lekhraj and Sons, New Delhi

ITA 4617/DEL/2016

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 8805 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-09-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2008-2009
• Appeal Filed On: 30-08-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR VIJAY KUMAR CHADHA
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH D, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. KULDIP SINGH, JUDICIAL MEMBER ITA NO.4617/DEL/2016 ASSESSMENT YEAR: 2008-09 ACIT CIRCLE 41 (1) NEW DELHI VS M/S. LEKHRAJ AND SONS, PROP. SATISH KUMAR KANODIA B-62, LAWARANCE ROAD, NEW DELHI-1100035 (APPELLANT) (RESPONDENT) APPELLANT BY DR. VIJAY KUMAR CHADHA, SR. DR RESPONDENT BY NONE DATE OF HEARING: 16/09/2019 DATE OF PRONOUNCEMENT: 16/09/2019 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 LIMI T FIXED BY THE CBDT IN ITS CIRCULAR NO.17/2019 DATED 08.08.2019. 2. VIDE LETTER DATED 20.08.2019 ADDRESSED TO ALL TH E PRINCIPAL CHIEF COMMISSIONERS OF INCOME TAX, THE BOARD HAS CLARIFIED THAT CIRCULAR NO.17/2019 IS APPLICABLE TO ALL PENDING APPEALS. 2 3. IN THE LIGHT OF THE CBDT CIRCULAR NO.17/2019 THE A BOVE APPEAL BY THE REVENUE IS DISMISSED. 4. IN THE RESULT, THE APPEAL FILED BY THE REVENUE ST AND DISMISSED. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 16.09.2019. SD/- SD/- [KULDIP SINGH] [N.K. BIL LAIYA] JUDICIAL MEMBER A CCOUNTANT MEMBER DATED:16 TH SEPTEMBER, 2019 *NEHA* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CITI 4. CIT(A) 5. DR ASST. REGISTRAR ITAT, NEW DELHI DATE OF DICTATION 16.09.2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 16.09.2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER 16.09.2019 DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS/PS 16.09.2019 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 16.09.2019 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/ PS 16.09.2019 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 17.09.2019 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH FILE GOES TO THE HEAD CLERK. THE DATE ON WHICH FILE GOES TO THE ASSISTANT REGIST RAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER