DCIT, New Delhi V. Capt. Nareh Kumar Beri, New Delhi

ITA 4811/DEL/2016

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 5257 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 4 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-01-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2011-2012
• Appeal Filed On: 08-09-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH E NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A NO.4811/DEL/2016 ASSESSMENT YEAR: 2011-12 DY. CIT, CIRCLE-68(1), NEW DELHI. VS. CAPT. NARESH KUMAR BERI, C-9, 2 ND FLOOR, GREATER KAILASH, PART-I, NEW DELHI. TAN/PAN: AGSPB 5807A (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI RINKU SINGH, SR.D.R. RESPONDENT BY: SHRI VINOD KUMAR, CA. DATE OF HEARING: 23 01 2019 DATE OF PRONOUNCEMENT: 23 01 2019 O R D E R PER AMIT SHUKLA, J.M.: THE AFORESAID APPEAL HAS BEEN FILED BY THE REVENUE AGAINST THE IMPUGNED ORDER DATED 24.06.2016 PASSED BY COMMISSIONER OF INCOME TAX (APPEALS)-21, NEW DELHI FOR THE ASSESSMENT YEAR 2011-12. 2. ADMITTEDLY, THE TOTAL INCOME ASSESSED BY THE ASS ESSING OFFICER IS RS.2,10,000/- AND RS.36,19,141/- ON WHIC H TAX EFFECT IS MUCH BELOW THE NEW PRESCRIBED MONETARY LI MIT FOR FILING OF APPEAL BY THE DEPARTMENT BEFORE THE ITAT OF RS.20 LAC VIDE CBDT CIRCULAR NO. 03/2008 [F.NO.279/MISC.142/2 007- ITJ (PT)] DATED 11 TH JULY, 2018. ACCORDINGLY, THE APPEAL OF THE I.T.A. NO.4811/DEL/2016 2 REVENUE IS DISMISSED AS NON MAINTAINABLE BECAUSE OF LOW TAX EFFECT. 3. IN THE RESULT, THE APPEAL FILED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 23 RD JANUARY, 2019. SD/- SD/- [ANADEE NATH MISSHRA] [AMIT SHUKLA] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 23 RD JANUARY, 2019 PKK: