ITO, WARD- 3(3), NOIDA V. SHRI SANT RAM SINGH, GAUTAM BUDH NAGAR

ITA 7404/DEL/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 6704 (ITAT-DELHI)
• Duration Of Justice: 7 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-07-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 08-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC , NEW DELHI BEFORE S H. R. K. PANDA , ACCOUNTANT MEMBER ITA NO. 7404 /DEL/201 7 ASSESSMENT YEAR: 20 09 - 10 ITO WARD - 3 ( 3 ) NOIDA VS SHRI SANT RAM SINGH, S/O SHRI RAM PAL SINGH, VILLAGE GI RDHARPUR SUNARSI, DADRI, DISTT. GAUTAM BUDH NAGAR PAN AZFPS077 0 F (APPELLANT) (RESPONDENT) APPELLANT BY SH. ATIQ AHMED, SR. DR RESPONDENT BY NONE DATE OF HEARING: 30 / 07 / 2018 DATE OF PRONOUNCEMENT: 30 / 0 7 /2018 ORDER PER R.K. PANDA, AM: 1. THIS APPEAL FILED BY THE REVENUE IS DIRECTED AGAINST THE ORDER DATED 3 1 . 07 .2017 OF THE CIT(A) - I , NOIDA RELATING TO A. Y. 20 09 - 10 . 2. NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING . T HEREFORE, THIS APPEAL IS BEING DISPOSED OF ON THE B ASIS OF MATERIAL AVAILABLE ON RECORD AND AFTER HEARING THE LD. DR. 2 3. THE LD. DR FAIRLY CONCEDED THAT THE TAX EFFECT INVOLVED IN THE APPEAL FILED BY THE REVENUE IS BELOW RS.20,00,000/ - . THE CBDT VIDE CIRCULAR NO.03/2018 [F.NO.279/MISC.142/2007 - ITJ (PT.)] DATED 11.07.2018 HAS REVISED THE MONETARY LIMIT TO RS.20,00,000/ - FOR FILING OF THE APPEALS BY THE DEPARTMENT BEFORE ITAT. AS PER PARA 3 OF THE SAID CIRCULAR IT IS ALSO CLARIFIED THAT THE PENDING APPEALS OF THE DEPARTMENT BEFORE ITAT HAVING MONETARY LIMIT OF RS. 20,00,000/ - WILL BE TREATED AS WITHDRAWN. SINCE IN THE INSTANT CASE THE TAX EFFECT IS ADMITTEDLY BELOW RS. 20,00,000/ - , THEREFORE, IN VIEW OF THE LATEST CBDT CIRCULAR CITED (SUPRA) THE APPEAL FILED BY THE REVENUE IS DISMISSED. 4. IN THE RESULT, T HE APPEAL FILED BY THE REVENUE IS DISMISSED. ORDER P RONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF I.E. ON 30 .0 7 .2018. SD/ - ( R.K. PANDA ) ACCOUNTANT MEMBER *NEHA* DATE: - 30 .0 7 .2018 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(APPEALS) 5 . DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 3 DATE OF DICTATIO N 30 .07.2018 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 30.07.2018 DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS/PS 30.07.2018 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 30.07.201 8 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/ PS 30.07.2018 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 30.07.2018 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 30.07.2018 DATE ON WHICH FILE GOES TO THE HEAD CLERK. T HE DATE ON WHICH FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER 4