ITO, Ward- 1(5), Noida V. Jagpal Singh , Gautam Budh Nagar

ITA 5234/DEL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 7337 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-01-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 03-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC , NEW DELHI BEFORE SHRI N.S. SAINI , ACCOUNTANT MEMBER ITA NO. 5234/ DEL/201 8 ASSESSMENT YEAR: 20 1 0 - 11 ITO, WARD 1(5) NOIDA VS SH. JAGPAL SINGH S/O SH. RISHAL SINGH, VILLAGE JAGANPUR AFZALPUR, POST : DANKAUR, DISTT : GAUTAM BUDH NAGAR (PAN NO. GDAPS848 7 J) (APPELLANT) (RESPONDENT) APPELLANT BY SH. S.L. ANURAGI , SR. DR RESPONDENT BY NONE DATE OF HEARING: 14 /0 1 /201 9 DATE OF PRONOUNCEMENT: 14 / 0 1/201 9 ORDER PER N. S . SAINI AM: 1. THIS APPEAL FILED BY THE REVENUE IS DIRECTED AGAINST THE ORDER DATED 30.04.2018 OF THE CIT(A) - 1, NOIDA TO A. Y. 201 0 - 1 1 . 2. NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING. THEREFORE, THIS APPEAL IS BEING DI SPOSED OF ON THE BASIS OF MATERIAL AVAILABLE ON RECORD AND AFTER HEARING THE LD. DR. 3. THE LD. DR FAIRLY CONCEDED THAT THE TAX EFFECT INVOLVED IN THE APPEAL FILED BY THE REVENUE IS BELOW RS.20,00,000/ - . THE CBDT VIDE CIRCULAR NO.03/2018 [F.NO.279/MISC.1 42/2007 - ITJ (PT.)] DATED 11.07.2018 HAS REVISED THE MONETARY LIMIT TO RS.20,00,000/ - FOR FILING OF THE APPEALS BY THE DEPARTMENT BEFORE ITAT. AS PER PARA 3 OF THE SAID CIRCULAR IT IS ALSO CLARIFIED THAT THE PENDING APPEALS OF THE DEPARTMENT BEFORE ITAT HAV ING MONETARY 2 LIMIT OF RS. 20,00,000/ - WILL BE TREATED AS WITHDRAWN. SINCE IN THE INSTANT CASE THE TAX EFFECT IS ADMITTEDLY BELOW RS. 20,00,000/ - , THEREFORE, IN VIEW OF THE LATEST CBDT CIRCULAR CITED (SUPRA) THE APPEAL FILED BY THE REVENUE IS DISMISSED. 4 . IN THE RESULT, THE APPEAL FILED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF I.E. ON 14.01.2019 . SD/ - ( N. S . SAINI) ACCOUNTANT MEMBER DATED: 14 .0 1 . 201 9 . *NEHA* COPY OF ORDE R TO : - 1 ) THE APPELLANT 2 ) THE RESPONDENT 3 ) THE CIT 4 ) THE CIT(A) 5 ) THE DR, I.T.A.T., NEW DELHI BY ORDER ASSISTANT REGISTRAR ITAT , NEW DELHI 3 DATE OF DICTATION 14.01.2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING 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. PS/ PS DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 14.01.2019 D ATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH FILE GOES TO THE HEAD CLERK. THE DATE ON WHICH FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER