ITO, Ward- 2(5), Noida V. Vinod Kumar, Noida

ITA 6606/DEL/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 6282 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 13 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: 15-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI

Judgement Text

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA NO.6605 & 6606/DEL/2018 ASSTT. YEARS: 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 APPEALS HAVE BEEN FILED BY THE REVENU E AGAINST THE IMPUGNED SEPARATE ORDERS DATED 31.05.20 18 PASSED BY COMMISSIONER OF INCOME TAX (APPEALS)-I, NOIDA FO R THE ASSESSMENT YEARS 2009-10. 2. ADMITTEDLY, THE TOTAL INCOME ASSESSED BY THE ASS ESSING OFFICER ARE RS.50,00,000/- FOR THE ASSESSMENT YEAR 2009-10 IN ITA NO.6606/DEL/2018 AND RS.10,68,250 FOR THE ASSES SMENT INCOME TAX OFFICER, WARD-2(5), NOIDA VS. 1. SHRI VICKY BHATI S/O SHRI VEER SINGH BHATI, VILLAGE-SALARPUR, POST-MAHIRSHI NAGAR, SALARPUR, NOIDA. PAN- AKPPB 8948M 2. SHRI VINOD KUMAR, C-185, SECTOR-26, NOIDA PAN: AIQPK 5236N 2 YEAR 2009-10 IN ITA NO.6605/DEL/2018 ON WHICH TAX E FFECT IS MUCH BELOW THE NEW PRESCRIBED MONETARY LIMIT FOR FI LING OF APPEAL BY THE DEPARTMENT BEFORE THE ITAT OF RS.20 LAC VIDE CBDT CIRCULAR NO. 03/2008 [F.NO.279/MISC.142/2007-ITJ (P T)] DATED 11 TH JULY, 2018. ACCORDINGLY, BOTH THE APPEALS OF THE R EVENUE ARE DISMISSED AS NON MAINTAINABLE BECAUSE OF LOW TAX EF FECT. 3. IN THE RESULT, BOTH THE APPEALS FILED BY THE RE VENUE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 28 TH JANUARY, 2019. SD/- (AMIT SHUKLA) JUDICIAL MEMBER DATED: 05/01/2019 PKK