DCIT, Dehradun V. Sh. Ram Niwas Gupta, Dehradun

ITA 4857/DEL/2016

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 4530 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 1 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-10-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2008-2009
• Appeal Filed On: 12-09-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SURENDER PAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH F NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI A. N. MISHRA, ACCOUNTANT MEMBER I.T.A. NO.4857/DEL/2016 ASSESSMENT YEAR: 2008-09 DY.CIT, CENTRAL CIRCLE, DEHRADUN. V. RAM NIWAS GUPTA, 59/6, TYAGI GUPTA, DEHRADUN. TAN/PAN: ABIPG 9411E (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI SURENDER PAL, SR.D.R. RESPONDENT BY: NONE DATE OF HEARING: 23 10 2018 DATE OF PRONOUNCEMENT: 29 10 2018 O R D E R PER AMIT SHUKLA, J.M.: THE AFORESAID APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE IMPUGNED ORDER DATED 31.03.2016 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS)-2, AGRA (CAMP AT DEHRADUN). 2. ADMITTEDLY, THE TOTAL INCOME ASSESSED BY THE ASS ESSING OFFICER IS RS.46,85,860/- ON WHICH TAX EFFECT IS MU CH BELOW THE NEW PRESCRIBED MONETARY LIMIT FOR FILING OF APP EAL BY THE DEPARTMENT BEFORE THE ITAT OF RS.20 LAC VIDE CBDT C IRCULAR NO. 03/2008 [F.NO.279/MISC.142/2007-ITJ (PT)] DATED 11 TH JULY, 2018. ACCORDINGLY, THE APPEAL OF THE REVENUE IS DISMISSED AS NON MAINTAINABLE BECAUSE OF LOW TAX EF FECT. I.T.A. NO.4857/DEL/2016 2 3. IN THE RESULT, THE APPEAL FILED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 29 TH OCTOBER, 2018. SD/- SD/- [A.N. MISHRA] [AMIT SHUKLA] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 29 TH OCTOBER, 2018 PKK: