DCIT, New Delhi V. M/s. Gangajal Apparels Pvt. Ltd., New Delhi

ITA 6729/DEL/2016

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 1910 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 10 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-11-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 30-12-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SHRI
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI A. N. MISSHRA, ACCOUNTANT MEMBER I.T.A. NO.6729/DEL/2016 ASSESSMENT YEAR: 2012-13 DY.CIT, CIRCLE-10(1), NEW DELHI. V. M/S. GANGAJAL APPARELS P. LTD., A-73/1, INDUSTRIAL AREA, GT KARNAL ROAD, NEW DELHI. TAN/PAN: AACCG 4035A (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI AMIT KATOCH, SR.D.R. RESPONDENT BY: SHRI PANKAJ GUPTA, CA DATE OF HEARING: 19 11 2018 DATE OF PRONOUNCEMENT: 19 11 2018 O R D E R PER AMIT SHUKLA, J.M.: THE AFORESAID APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE IMPUGNED ORDER DATED 28.10.2016 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS)-XVI, NEW DELHI . 2. ADMITTEDLY, THE TOTAL INCOME ASSESSED BY THE ASS ESSING OFFICER IS RS.28,63,117/- 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 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. I.T.A. NO.6729/DEL/2016 2 3. IN THE RESULT, THE APPEAL FILED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 19 TH NOVEMBER, 2018. SD/- SD/- [A.N. MISSHRA] [AMIT SHUKLA] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 19 TH NOVEMBER, 2018 PKK: