ITO, Muzaffarnagar V. Sh. Anil Kumar Jain Prop., Uttar Pradesh

ITA 852/DEL/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 6404 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 11 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-02-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 23-04-2020
• Assessment Year: 2012-2013
• Appeal Filed On: 14-02-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) ITA NO.852/DEL/2017 ASSESSMENT YEAR: 2012-13 ITO G.T., ROAD, KHATAULI MUZAFFARNAGAR VS SH. ANIL KUMAR JAIN PROP. M/S. ANIL KUMAR ARVIND, HASANPURA, JANSATH, DISTT. MUZAFFARNAGAR, UTTAR PRADESH PAN NO.ACHPJ4032E (APPELLANT) (RESPONDENT) APPELLANT BY MS. KIRTI SANKRATYAYAN, ADDL. CIT SH. SATPAL GULATI, CIT DR RESPONDENT BY NONE DATE OF HEARING: 01/02/2021 DATE OF PRONOUNCEMENT: 01/02/2021 ORDER PER N. K. BILLAIYA, AM: THIS APPEAL BY THE REVENUE IS PREFERRED AGAINST THE ORDER OF THE CIT(A), MUZAFFARNAGAR DATED 30.11.2016 PERTAINI NG TO A.Y. 2012-13. 2 2. A PERUSAL OF THE GROUNDS OF APPEAL SHOW THAT THE TAX EFFECT WOULD BE LESS THAN RS.50 LACS AND, THEREFORE, THIS APPEAL IS NOT MAINTAINABLE AS PER THE CBDT CIRCULAR NO.17 OF 2019 . THE APPEAL IS ACCORDINGLY DISMISSED. 3. IN THE RESULT, THE APPEAL FILED BY THE REVENUE I S ACCORDINGLY DISMISSED. 4. DECISION ANNOUNCED IN THE OPEN COURT IN THE PRES ENCE OF BOTH THE REPRESENTATIVES ON 01.02.2021. SD/- SD/- (SUCHITRA KAMBLE) (N. K. BILLAIYA) JUDICIAL MEMBER ACCOU NTANT MEMBER *NEHA* DATE:-01.02.2021 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGI STRAR ITAT NEW DELHI 3 DATE OF DICTATION 01.02.2021 DATE ON WH ICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 01.02.2021 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER 01.02.2021 DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS/PS 01.02.2021 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 01.02.2021 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/ PS 01.02.2021 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 01.02.2021 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 01.02.2021 DATE ON WHICH FILE GOES TO THE HEAD CLERK. THE DATE ON WHICH FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER