Income Tax Officer, War-4, Patiala, Patiala V. Esha Grewal, Patiala

ITA 563/CHANDI/2023

• Counselvise Citation: [2024] 130 COUNSELVISE.COM (IT) 5400 (ITAT-CHANDIGARH)
• Duration Of Justice: 5 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-03-2024
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 11-03-2024
• Assessment Year: 2018-2019
• Appeal Filed On: 17-09-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMANPREET KAUR
• Assessee Lawyers: PANKAJ BHALLA
• Keywords: Tax effect; Tax effect

Judgement Text

आयकर अपीलȣय अͬधकरण,चÖडीगढ़ Ûयायपीठ, चÖडीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’, CHANDIGARH BEFORE SHRI A.D. JAIN, VICE PRESIDENT & SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 563/CHD/2023 Ǔनधा[रण वष[ / Assessment Year : 2018-19 The ITO, Ward-4, Patiala Vs. बनाम Esha Grewal, H.No. B-4/108, Opp. New Gopal Sweets, Leela Bhawan, Patiala 147001 èथायी लेखा सं./PAN No. BIZPG9981Q अपीलाथȸ/Appellant Ĥ×यथȸ/Respondent (VIRTUAL HEARING) Ǔनध[ǐरती कȧ ओर से/Assessee by : Shri Pankaj Bhalla, CA राजèव कȧ ओर से/ Revenue by : Smt. Amanpreet Kaur, Sr. DR स ु नवाई कȧ तारȣख/Date of Hearing : 12.03.2024 उदघोषणा कȧ तारȣख/Date of Pronouncement : 13.03.2024 आदेश/Order Per A.D. Jain, Vice President: This is assessee’s appeal against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 28.07.2023, for the Assessment Year 2018-19. 563-Chd-2023-– Esha Goyal, Patiala 2 2. It is noted that the tax effect involved in the present appeal is Rs. 3,64,200/-. Accordingly, in terms of the CBDT Circular dated 08.08.2019 wherein the Department has specified the monetary limit for an appeal to be filed by the Revenue before the ITAT as Rs. 50 lacs, the appeal so filed by the Revenue is not maintainable. 3. In view of the above facts and circumstances, the present appeal filed by the Department is dismissed due to low tax effect with a liberty to seek recall in case the matter falls under any of the exceptions so carved out in the aforesaid circular. 4. It is, however, clarified that the dismissal of the above appeal shall not be taken to be affirmation of the order of the CIT(A) on merits. The legal issue raised by the Revenue is being left open to be adjudicated in an appropriate case. 5. In the result the appeal of the Revenue is dismissed. Order pronounced on 13.03.2024. Sd/- Sd/- (VIKRAM SINGH YADAV) ( A.D. JAIN ) Accountant Member Vice President “आर.के.” 563-Chd-2023-– Esha Goyal, Patiala 3 आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of the order forwarded to : 1. अपीलाथȸ/ The Appellant 2. Ĥ×यथȸ/ The Respondent 3. आयकर आय ु Èत/ CIT 4. ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय आͬधकरण, चÖडीगढ़/ DR, ITAT, CHANDIGARH 5. गाड[ फाईल/ Guard File आदेशान ु सार/ By order, सहायक पंजीकार/ Assistant Registrar