ACIT, New Delhi V. Ms. Surbhi Sen Jindal, Noida

ITA 4710/DEL/2014

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 6644 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 10 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-07-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2009-2010
• Appeal Filed On: 28-08-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S S RANA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G NEW DELHI BEFORE SHRI G.D. AGRAWAL, HONBLE PRESIDEN T AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA NO. 4710/DEL/2014 AY: 20 09-10 ACIT, VS SURBHI SEN JINDAL, CENTRAL CIRCLE-25, R/O B-10, S ECTOR-36, NEW DELHI. GAUTAM BUDH NAGAR, NOIDA-201301 (P AN: ADGPJ0889F) (APPELLANT) (RESPONDENT) C.O. NO. 176/DEL/2017 (IN ITA NO. 4710/DEL/ 2014) AY: 20 09-10 SURBHI SEN JINDAL, VS ACIT, CC-25, NOIDA. NEW DELHI. DEPARTMENT BY : SHRI S.S. RANA, CIT DR ASSESSEE BY : SHRI KAPIL GOEL, CA DATE OF HEARING: 19.07.2018 DATE OF PRONOUNCEMENT: 19.07.2018 ORDER PER SHRI G.D. AGRAWAL THE APPEAL FILED BY THE REVENUE AND CROSS OBJECTIO N BY THE ASSESSEE ARE DIRECTED AGAINST THE ORDER PASSED BY T HE LD. CIT (APPEALS)-I, NEW DELHI DATED 3.6.2014 FOR A.Y. 2009 -10. 2. IN ITA NO. 4710/DEL/2014, ADMITTEDLY, THE TAX EFFEC T IS BELOW THE MONETARY LIMIT OF RS. 20 LAKHS. IN TERM S OF CBDT ITA NO. 4710/D/2014, CO 176/D/2017 ASSESSMENT YEAR 2009-10 2 CIRCULAR NO. 3/2018 DATED 11 TH JULY, 2018 READ WITH SECTION 268 A OF THE INCOME TAX ACT, 1961, THIS APPEAL BY THE R EVENUE SHOULD HAVE BEEN WITHDRAWN OR SHOULD NOT HAVE BEEN PRESSED BY THE REVENUE. IN VIEW OF THE SAID CIRCULAR, THE APP EAL BY THE REVENUE IS DISMISSED IN LIMINE . 4. AS FAR AS THE CO OF THE ASSESSEE IS CONCERNED, T HE SAME, BEING SUPPORTIVE TO THE DEPARTMENTS APPEAL, ALSO S TANDS DISMISSED. 5. IN THE RESULT, THE APPEAL OF THE REVENUE AND TH E CROSS OBJECTION OF THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 19 TH JULY, 2018. SD/- SD/- (SUDHANSHU SRIVASTAVA) (G.D. AGRAWAL) JUDICIAL MEMBER PRESIDENT DATED: 19TH JULY, 2018 GS COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT BY ORDER ASSTT. REGISTRAR ITA NO. 4710/D/2014, CO 176/D/2017 ASSESSMENT YEAR 2009-10 3 DATE OF DICTATION DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS /PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P S/PS DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WE BSITE OF ITAT DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 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 1