ACIT, New Delhi V. Sh. Sanjay Malhotra, New Delhi

ITA 5183/DEL/2014

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 6992 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 10 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-07-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2011-2012
• Appeal Filed On: 22-09-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S S RANA
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G NEW DELHI BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA NO. 5183/DEL/2014 ASSESSMENT YEA R: 2011-12 ACIT, VS SANJAY MALHOTRA, CENTRAL CIRCLE-8, I-107A, 1 ST FLOOR, ROOM NO. 356, KIRTI NAGAR, ARA CENTRE, E-2, NEW DELHI. JHANDEWALAN, (PAN: AGDPM8800D) NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI S.S. RANA, CIT DR RESPONDENT BY : NONE DATE OF HEARING: 31.07.2018 DATE OF PRONOUNCEMENT: 31.07.2018 ORDER PER SUDHANSHU SRIVASTAVA, J.M. THE APPEAL FILED BY THE REVENUE IS DIRECTED AGAINS T THE ORDER PASSED BY THE LD. CIT (APPEALS)-XXV NEW DELHI DATED 23.06.2014 FOR A.Y. 2011-12. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE ON THE D ATE OF HEARING. ADMITTEDLY, THE TAX EFFECT IN THE APPEAL IS BELOW THE MONETARY LIMIT OF RS. 20 LAKHS. 2.1 IN TERMS OF CBDT CIRCULAR NO. 3/2018 DATED 11 TH JULY, 2018 READ WITH SECTION 268 A OF THE INCOME TAX ACT, 1961, THIS ITA NO. 5183/DEL/2014 ASSESSMENT YEAR 2011-12 2 APPEAL BY THE REVENUE SHOULD HAVE BEEN WITHDRAWN OR SHOULD NOT HAVE BEEN PRESSED BY THE REVENUE. IN VIEW OF T HE SAID CIRCULAR, THE APPEAL BY THE REVENUE IS DISMISSED IN LIMINE . 3. IN THE RESULT, THE APPEAL OF THE REVENUE STAN DS DISMISSED. SD/- SD/- (N.K. SAINI) (SUDHANSHU SRIVASTAVA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 31 ST JULY, 2018 GS COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4.CIT(A) 4. DR, ITAT BY ORDER ASSTT. REGISTRAR ITA NO. 5183/DEL/2014 ASSESSMENT YEAR 2011-12 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 WEBSITE 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