ITO, New Delhi V. Mrs. Veena Rani, New Delhi

ITA 5542/DEL/2012

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 69406 (ITAT-DELHI)
• Duration Of Justice: 11 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-10-2013
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: H
• Next Hearing Date: 24-10-2013
• Assessment Year: 2008-2009
• Appeal Filed On: 02-11-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHAMEER SHARMA
• Keywords: Tax effect

Judgement Text

ITA NO. 5542/DEL/2012 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH H, NEW DELHI BEFORE SHRI I.C. SUDHIR, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER I.T.A. NO. 5542/ DEL/201 2 A.Y. : 200 8 - 09 INCOME TAX OFFICER, WARD 26(3), ROOM NO. 314-D, VIKAS BHAVAN, NEW DELHI VS. MRS. VEENA RANI, D-2/162, JEEVAN PARK, PANKHA ROAD, UTTAM NAGAR, NEW DELHI 110 059 (PAN: AITPR4898L) (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SH. SHAMEER SHARMA, SR. D.R. ORDER ORDER ORDER ORDER PER SHAMIM YAHYA: AM PER SHAMIM YAHYA: AM PER SHAMIM YAHYA: AM PER SHAMIM YAHYA: AM THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST TH E ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS)-XXIV, NEW D ELHI DATED 28.8.2012 PERTAINING TO ASSESSMENT YEAR 2008-09. 2. AT THE THRESHOLD, WE NOTE THAT THE TAX EFFECT IN THIS CASE IS LESS THAN RS. 3 LACS FIXED BY THE CBDT FOR FILING THE AP PEAL BEFORE THE ITAT. HENCE, THIS APPEAL BY THE REVENUE IS NOT MAINTAINAB LE AS THE TAX EFFECT IS BELOW THE MONETARY LIMIT OF RS. 3 LACS BEIN G THE MONETARY LIMIT FIXED BY THE CBDT FOR FILING APPEAL BEFORE THE ITAT. IT IS SETTLED LAW THAT CBDT GUIDELINES ARE BINDING UPON THE REVEN UE. UNDER THE ITA NO. 5542/DEL/2012 2 CIRCUMSTANCES, IN OUR CONSIDERED OPINION, THIS APPEA L IS LIABLE TO BE DISMISSED ON ACCOUNT OF TAX EFFECT. 3. IN THE RESULT, THE APPEAL FILED BY THE REVENUE STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 24/10/2013, U PON CONCLUSION OF HEARING. SD/- SD/- [ [[ [I.C. SUDHIR I.C. SUDHIR I.C. SUDHIR I.C. SUDHIR] ]] ] [SHAMIM YAHYA] [SHAMIM YAHYA] [SHAMIM YAHYA] [SHAMIM YAHYA] JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER DATE 24/10/2013 SRBHATNAGAR SRBHATNAGAR SRBHATNAGAR SRBHATNAGAR COPY FORWARDED TO: COPY FORWARDED TO: COPY FORWARDED TO: COPY FORWARDED TO: - -- - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR, ITAT, DELHI BENCHES