ITO, WARD-6(5), PATNA V. SMT. VANDANA DEVI, PATNA

ITA 7/PAT/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 1427 (ITAT-PATNA)
• Duration Of Justice: 1 year(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-02-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 03-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, PATNA (VIRTUAL HEARING) BEFORE SRI SANJAY GARG, JUDICIAL MEMBER I.T.A. NO.07/PAT/2020 ASSESSMENT YEAR: 2011-12 ITO, WARD-6(5), PATNA........ APPELLANT SMT. VANDANA DEVI...... RESPONDENT W/O NIRAJ KUMAR, SULTANPUR, DANAPUR CANTT., PATNA [PAN :ALJPD4362N] APPEARANCES BY: SHRI AJAY KUMAR, ADDL. CIT, SR. DR, APPEARED ON BEHALF OF THE APPELLANT. NONE APPEARED ON BEHALF OF THE RESPONDENT. DATE OF CONCLUDING THE HEARING : JANUARY 21, 2021 DATE OF PRONOUNCING THE ORDER : FEBRUARY 10, 2021 HEARING THROUGH VIDEO CONFERENCING ORDER THE PRESENT APPEAL HAS BEEN PREFERRED BY THE REVENUE FOR THE ASSESSMENT YEAR 2011-12 AGAINST THE ORDER DATED 25.11.2019 OF THE COMMISSIONER OF INCOME TAX(APPEALS), PATNA (HEREINAFTER REFERRED TO AS THE CIT(A)). 2. AT THE OUTSET ITSELF, IT IS NOTED THAT REVENUES APPEAL IS HIT BY CBDT CIRCULAR NO. 17/2019 DATED 05.05.2019 AND THE TOTAL ADDITION CONFIRMED BY LD. CIT(A) IS RS.35,85,000/- FOR WHICH TAX EFFECT INVOLVED IN THIS APPEAL OF REVENUE IS LESS THAN RS. 50 LACS, THEREFORE, THE REVENUES APPEAL BEFORE THIS TRIBUNAL IS NOT MAINTAINABLE IN VIEW OF CITED CBDT CIRCULAR NO. 17/2019 DATED 05.05.2019. THE LD. DR, THEREFORE, SUBMITS THAT THIS APPEAL MAY BE DISMISSED AS WITHDRAWN. 2 I.T.A. NO.07/PAT/2020 SMT. VANDANA DEVI ASSESSMENT YEAR: 2011-12 3. THE APPEAL OF REVENUE IS, THEREFORE, DISMISSED AS WITHDRAWN. KOLKATA, THE 10 TH FEBRUARY, 2021. SD/- [ SANJAY GARG] JUDICIAL MEMBER DATED : .02.2021 RS COPY OF THE ORDER FORWARDED TO: 1. ITO, WARD-6(5), PATNA 2. SMT. VANDANA DEVI 3. CIT(A)- 4. CIT- , 5. CIT(DR), TRUE COPY BY ORDER SR. PRIVATE SECRETARY