ITO, Ward- 1(2), Noida V. Chaman, Gautam Budh Nagar

ITA 6502/DEL/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 6289 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-01-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 10-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI
• Keywords: Tax effect

Judgement Text

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA NO.6502/DEL/2018 ASSTT. YEAR: 2009-10 APPELLANT BY: SHRI S.L. ANURAGI, SR.D.R. RESPONDENT BY: NONE DATE OF HEARING: 28 01 2019 DATE OF PRONOUNCEMENT: 28 01 2019 O R D E R PER AMIT SHUKLA, J.M. THE AFORESAID APPEAL HAS BEEN FILED BY THE REVENUE AGAINST THE IMPUGNED ORDER DATED 31.05.2018 PASSED BY COMMISSIONER OF INCOME TAX (APPEALS)-I, NOIDA FOR T HE ASSESSMENT YEAR 2009-10. 2. ADMITTEDLY, THE TOTAL INCOME ASSESSED BY THE ASS ESSING OFFICER IS RS.13,66,667/- ON WHICH TAX EFFECT IS MU CH BELOW THE NEW PRESCRIBED MONETARY LIMIT FOR FILING OF APP EAL BY THE DEPARTMENT BEFORE THE ITAT OF RS.20 LAC VIDE CBDT C IRCULAR INCOME TAX OFFICER, WARD-1(2), NOIDA VS. SMT. CHAMAN W/O SH. LATE KHAJAN VILL-DATAWALI PARAGANA &- TEHSIL-DADRI, DISTT. GAUTAM BUDH NAGAR PAN-ANBPC7544B 2 NO. 03/2008 [F.NO.279/MISC.142/2007-ITJ (PT)] DATED 11 TH JULY, 2018. ACCORDINGLY, THE APPEAL OF THE REVENUE IS DISMISSED AS NON MAINTAINABLE BECAUSE OF LOW TAX EF FECT. 3. IN THE RESULT, THE APPEAL FILED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 28 TH JANUARY, 2019 SD/- (AMIT SHUKLA) JUDICIAL MEMBER DATED: 05/01/2019 PKK