ITO, New Delhi V. Shri Sanjay Kumar Singh, New Delhi

ITA 4724/DEL/2016

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 7370 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 4 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-01-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2011-2012
• Appeal Filed On: 05-09-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI BENCH BENCH BENCH BENCH D DD D : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI BEFORE SHRI BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, G.D. AGRAWAL, G.D. AGRAWAL, G.D. AGRAWAL, VICE VICE VICE VICE PRESIDENT PRESIDENT PRESIDENT PRESIDENT AND AND AND AND SHRI SUDHANSHU SRIVASTAVA SHRI SUDHANSHU SRIVASTAVA SHRI SUDHANSHU SRIVASTAVA SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA ITAITA ITA NO NONO NO . .. . 4724/DEL/2016 4724/DEL/2016 4724/DEL/2016 4724/DEL/2016 ASSESSMENT YEAR : ASSESSMENT YEAR : ASSESSMENT YEAR : ASSESSMENT YEAR : 2011 2011 2011 2011 - -- - 12 1212 12 INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, WARD WARD WARD WARD- -- -30(4), 30(4), 30(4), 30(4), NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. VS. VS. VS. VS. SH SHSH SH RI SANJAY KUMAR SINGH, RI SANJAY KUMAR SINGH, RI SANJAY KUMAR SINGH, RI SANJAY KUMAR SINGH, B BB B- -- -8, HEMKUNT TOWER, 8, HEMKUNT TOWER, 8, HEMKUNT TOWER, 8, HEMKUNT TOWER, 98, NEHRU PLACE, 98, NEHRU PLACE, 98, NEHRU PLACE, 98, NEHRU PLACE, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 019. 110 019. 110 019. 110 019. PAN : AICPS9632E. PAN : AICPS9632E. PAN : AICPS9632E. PAN : AICPS9632E. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI J.K. MISHRA, CIT - DR. RESPONDENT BY : NONE. DATE OF HEARING : 15.01.2019 15.01.2019 15.01.2019 15.01.2019 DATE OF PRONOUNCEMENT : 15.01.2019 15.01.2019 15.01.2019 15.01.2019 ORDER ORDER ORDER ORDER PER G.D. AGRAWAL, PER G.D. AGRAWAL, PER G.D. AGRAWAL, PER G.D. AGRAWAL, VICE VICE VICE VICE PRESIDENT PRESIDENT PRESIDENT PRESIDENT : :: :- -- - THIS APPEAL BY THE REVENUE FOR THE ASSESSMENT YEAR 201 1-12 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-10, NEW DELHI DATED 30 TH JUNE, 2016. 2. WE FIND THAT IN THE PRESENT CASE, THE TOTAL DISPUT ED ADDITION BEFORE THE ITAT IS `49,44,510/-, ON WHICH THE TAX EF FECT WOULD BE LESS THAN `20 LAKHS. THE CBDT IN ITS CIRCULAR NO.3/2018 D ATED 11 TH JULY, 2018 HAS REVISED THE MONETARY LIMIT FOR FILING OF THE DEPARTMENTAL APPEALS TO THE ITAT AT `20 LAKHS. LEARNED CIT-DR AG REED WITH THE SAME. ITA-4724/DEL/2016 2 3. IN VIEW OF THE ABOVE POSITION, WE DEEM IT PROPER TO DISMISS THE APPEAL OF THE REVENUE IN THE LIGHT OF THE CIRCULAR NO.3/2018 OF CBDT DATED 11 TH JULY, 2018. 4. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISMISSED . DECISION PRONOUNCED IN THE OPEN COURT ON 15.01.2019 . SD/- SD/- (SUDHANSHU SRIVASTAVA (SUDHANSHU SRIVASTAVA (SUDHANSHU SRIVASTAVA (SUDHANSHU SRIVASTAVA ) )) ) ( (( ( G.D. AGRAWAL G.D. AGRAWAL G.D. AGRAWAL G.D. AGRAWAL ) )) ) JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER VICE VICE VICE VICE PRESIDENT PRESIDENT PRESIDENT PRESIDENT VK. COPY FORWARDED TO: - 1. APPELLANT : INCOME TAX OFFICER, WARD INCOME TAX OFFICER, WARD INCOME TAX OFFICER, WARD INCOME TAX OFFICER, WARD- -- -30(4), NEW DELHI. 30(4), NEW DELHI. 30(4), NEW DELHI. 30(4), NEW DELHI. 2. RESPONDENT : SHRI SANJAY KUMAR SINGH, SHRI SANJAY KUMAR SINGH, SHRI SANJAY KUMAR SINGH, SHRI SANJAY KUMAR SINGH, B BB B- -- -8, HEMKUNT TOWER, 98, NEHRU PLACE, 8, HEMKUNT TOWER, 98, NEHRU PLACE, 8, HEMKUNT TOWER, 98, NEHRU PLACE, 8, HEMKUNT TOWER, 98, NEHRU PLACE, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 019. 110 019. 110 019. 110 019. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR