ACIT, Circle-63(1), New Delhi V. Ramesh Chand Goel, New Delhi

ITA 6128/DEL/2018

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 9309 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 4 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-02-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2014-2015
• Appeal Filed On: 25-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: TILAK TALWAR
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. K.N. CHARY, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) ITA No.6128/Del/2018 Assessment Year: 2014-15 ACIT Circle – 63 (1) New Delhi Vs Ramesh Chand Goel 7787-88, Ram Nagar, Pahar Ganj, New Delhi-110055 (APPELLANT) (RESPONDENT) Appellant by Sh. T. Kipgen, CIT DR Respondent by Sh. Tilak Talwar, Advocate Date of hearing: 07/02/2022 Date of Pronouncement: 07/02/2022 ORDER PER N. K. BILLAIYA, AM: This appeal filed by the revenue is preferred against the order of the CIT(A)-28, New Delhi dated 06.07.2018 for A.Y. 2014-15. 2. The substantive grievance of the revenue is two fold firstly the revenue is aggrieved by the deletion of Rs.19,26,676/- and secondly the revenue is aggrieved by restricting the deletion of 2 Rs. 78,50,227/- on account of kitchen income and restricting it to Rs.1,88,853/-. 3. The grievance of the revenue show that the tax effect would be less than Rs. 50 lakhs, therefore, this appeal is not maintainable as per CBDT Circular No. 17/2019 dated 08.08.2019. 4. This appeal is, accordingly, dismissed with liberty to the revenue to approach the Tribunal as per the provisions of law, should it feel that the tax effect is more than Rs. 50 lakhs. 5. In the result, the appeal filed by the revenue is dismissed. The order is pronounced in the open court on 07.02.2022 in the presence of both the rival representatives. Sd/- Sd/- (K. NARSIMHA CHARY) (N. K. BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER *NEHA* Date:- 07.02.2022 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 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. PS/ PS Date on which the final order is uploaded on the website of ITAT 07.02.2022 Date 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