ITO, Ward- 1(1), Meerut V. Adarsh Jindal, Meerut

ITA 7160/DEL/2017

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 1749 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-12-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: Delhi
• Assessment Year: 2014-2015
• Appeal Filed On: 29-11-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SHIV SWAROOP SINGH SENIOR
• Keywords: Tax effect
• Section: 13; 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI BENCH BENCH BENCH BENCH A AA A : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU, ,, , VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND SHRI SHRI SHRI SHRI AMIT SHUKLA AMIT SHUKLA AMIT SHUKLA AMIT SHUKLA , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA NO ITA NO ITA NO ITA NO . .. . 7160 7160 7160 7160 /DEL/20 /DEL/20 /DEL/20 /DEL/20 1 11 1 7 77 7 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : 20 : 20 : 20 : 20 1 11 1 4 44 4 - -- - 15 1515 15 INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, WARD WARD WARD WARD- -- -1(1), 1(1), 1(1), 1(1), MEERUT. MEERUT. MEERUT. MEERUT. VS. VS. VS. VS. SMT. ADARSH JINDAL, SMT. ADARSH JINDAL, SMT. ADARSH JINDAL, SMT. ADARSH JINDAL, HOLI CHOWK, MALIYANA, HOLI CHOWK, MALIYANA, HOLI CHOWK, MALIYANA, HOLI CHOWK, MALIYANA, MEERUT. MEERUT. MEERUT. MEERUT. PAN : PAN : PAN : PAN : AXGPJ5981J. AXGPJ5981J. AXGPJ5981J. AXGPJ5981J. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE. RESPONDENT BY : SHRI SHIV SWAROOP SINGH, SENIOR DR. DATE OF HEARING : 07 0707 07.1 .1.1 .12 22 2.2020 .2020 .2020 .2020 DATE OF PRONOUNCEMENT : 07.12 07.12 07.12 07.12. .. .2020 2020 2020 2020 ORDER ORDER ORDER ORDER PER G.S. PANNU PER G.S. PANNU PER G.S. PANNU PER G.S. PANNU, , , , VP VPVP VP : :: : THIS APPEAL BY THE REVENUE FOR THE ASSESSMENT YEAR 2014-15 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A), MEERU T DATED 21 ST SEPTEMBER, 2017. 2. THE ASSESSEE, VIDE LETTER DATED 13 TH OCTOBER, 2020 HAS SUBMITTED THAT THE TAX EFFECT IN THIS APPEAL BY THE REVENUE I S BELOW `50 LAKHS. THE CBDT IN ITS CIRCULAR NO.17/2019 DATED 8 TH AUGUST, 2019 HAS REVISED THE MONETARY LIMIT FOR FILING OF THE DEPARTMENTAL A PPEALS TO THE ITAT AT `50 LAKHS. IT HAS, THEREFORE, BEEN REQUESTED THAT THE REVENUES APPEAL MAY BE DISMISSED. 3. LEARNED SENIOR DR AGREED THAT THE TAX EFFECT IN THIS APPEAL OF THE REVENUE IS BELOW `50 LAKHS. ITA-7160/DEL/2017 2 4. IN VIEW OF THE ABOVE POSITION, WE DEEM IT PROPER TO DISMISS THE APPEAL OF THE REVENUE IN THE LIGHT OF THE CIRCULAR NO.17/2019 OF THE CBDT DATED 8 TH AUGUST, 2019, AS NOT MAINTAINABLE. 5. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRTU AL HEARING ON 7 TH DECEMBER, 2020. SD/- SD/- ( (( ( AMIT AMIT AMIT AMIT SHUKLA SHUKLA SHUKLA SHUKLA ) )) ) (G.S. PANNU (G.S. PANNU (G.S. PANNU (G.S. PANNU ) )) ) JUDICIAL JUDICIAL JUDICIAL JUDICIAL MEMBER MEMBER MEMBER MEMBER VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VK. COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR