ITO, Ward- 20(1), New Delhi V. Sudhir Chhabra, New Delhi

ITA 7770/DEL/2017

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 9628 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 7 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-07-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2014-2015
• Appeal Filed On: 27-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRAKASH DUBEY
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES G, NEW DELHI BEFORE SH. KUL BHARAT, JUDICIAL MEMBER DR. B. R. R. KUMAR, ACCOUNTANT MEMBER ITA NO. 7770/DEL/2017 : ASSTT. YEAR : 2014-15 INCOME TAX OFFICER, WARD-20(1), NEW DELHI-110002 VS SUDHIR CHHABRA, 71, SHANTI VIHAR, VIKAS MARG EXTENSION, NEW DELHI-110092 (APPELLANT) (RESPONDENT) PAN NO. A CUPC1927G ASSESSEE BY : DEEPESH GARG, ADV. REVENUE BY : SH. PRAKASH DUBEY, SR. DR DATE OF HEAR ING: 27 . 07 .20 21 DATE OF PRONOUNCEMENT: 27 .07 .20 21 ORDER PER DR. B. R. R. KUMAR, ACCOUNTANT MEMBER: THE PRESENT APPEAL HAS BEEN FILED BY THE REVENUE A GAINST THE ORDER OF THE LD. CIT(A)-38, NEW DELHI DATED 26. 09.2017. 2. ACCORDING TO CIRCULAR NO. 17/2019 DATED 08/08/20 19, THE CBDT IN SUPERSESSION OF EARLIER INSTRUCTIONS HAS DI RECTED THAT DEPARTMENTS APPEALS BEFORE ITAT SHALL NOT BE FILED IN CASES WHERE THE TAX EFFECT DOES NOT EXCEED THE MONETARY L IMIT OF RS. 50 LACS. THE TAX WILL NOT INCLUDE ANY INTEREST THE REON. IT IS FURTHER CLARIFIED THAT EVEN IF IN THE CASE OF AN AS SESSEE, DISPUTED ISSUES ARISE IN MORE THAN ONE ASSESSMENT Y EAR, APPEAL CANNOT BE FILED IN RESPECT OF SUCH ASSESSMENT YEAR OR YEARS IN WHICH THE TAX EFFECT IN RESPECT OF DISPUTED ISSUES EXCEEDS THE MONETARY LIMIT SO SPECIFIED. ITA NO. 7770/DEL/2017 S UDHIR CHHABRA 2 3. ADMITTEDLY, IN THE DEPARTMENTAL APPEAL, THE TAX EFFECT IS LESS THAN RS. 50 LACS, THEREFORE, DEPARTMENTAL APPE AL IS NOT MAINTAINABLE. THE LD. DR COULD NOT BRING TO OUR NO TICE ANY EXCEPTIONS MENTIONED IN THE SAID CIRCULAR. 4. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED. (ORDER PRONOUNCED IN THE OPEN COURT ON 27/07/2021). SD/- SD/- (KUL BHARAT) (DR. B . R. R. KUMAR) JUDICIAL MEMBER ACCOUNTAN T MEMBER DATED: 27/07/2021 *SUBODH* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR