ITO, Uttrakhand V. M/s. Rudra WoodPack Pvt. Ltd., Roorkee

ITA 5239/DEL/2016

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 2318 (ITAT-DEHRADUN)
• Duration Of Justice: 4 year(s) 5 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-03-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 05-10-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N C UPADHYAY SENIOR
• Assessee Lawyers: RAJIV SAHNI
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CIRCUIT BENCH, DEHRADUN BEFORE HONBLE MR. JUSTICE P.P. BHA TT, PRESIDENT AND SHRI G.S. PANNU, HONBLE VICE PRESIDENT ITA NO.5239/DEL/2016 ASSESSMENT YEAR : 2008-09 INCOME TAX OFFICER, WARD-2(2), DEHRADUN. VS. M/S RUDRA WOODPACK PVT.LTD., VILL. LATHERDEVA HOON, P.O. JHABERERA, TEHSIL ROORKEE, DISTRICT HARIDWAR. PAN : AADCR6972N. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI N.C. UPADHYAY , SENIOR DR. RESPONDENT BY : SHRI RAJIV SAHNI , AR. DATE OF HEARING : 05.03.2021 DATE OF PRONOUNCEMENT : 05.03.2021 ORDER PER JUSTICE P.P. BHATT, PRESIDENT : THIS APPEAL BY THE REVENUE FOR THE ASSESSMENT YEAR 2008-09 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A), DEHRADUN DATED 29 TH JULY, 2016. 2. AT THE TIME OF HEARING BEFORE US, IT WAS SUBMITT ED BY THE LEARNED COUNSEL FOR THE ASSESSEE THAT THE TAX EFFECT IN THIS APPEAL BY THE REVENUE IS BELOW RS.50 LAKHS. THE CBDT IN ITS CIRCULAR NO.17/2019 DATED 8 TH AUGUST, 2019 HAS REVISED THE MONETARY LIMIT FOR FILING OF THE DEPARTMENTAL APPEA LS TO THE ITAT AT RS. 50 LAKHS. 3. LEARNED SENIOR DR AGREED WITH THE SAME. 2 ITA NO.5239/DEL/2016 4. IN VIEW OF THE ABOVE POSITION, WE DEEM IT PROPER TO DISMISS THE APPEAL OF THE REVENUE IN THE LIGHT OF THE CIRCULAR NO.17/2019 OF CBDT DATED 8 TH AUGUST, 2019. 5. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED. DECISION PRONOUNCED IN THE OPEN COURT IN THE PRESEN CE OF BOTH THE PARTIES ON CONCLUSION OF HEARING ON 5 TH MARCH, 2021. SD/- SD/- (G.S. PANNU) (JUSTICE P.P. BHAT T) VICE PRESIDENT PRESIDENT VK. COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR