ITO, Ward- 1(5), Ghaziabad V. Amar Kamboj, Ghaziabad

ITA 9744/DEL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 3565 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-03-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 26-12-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI A BEN CH, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER, AND SHRI N.K. BILLAIYA ACCOUNTANT MEMBER ITA NO. 9744/DEL/2019 THE INCOME TAX OFFICER VS. SHRI AMAR KAMBOJ WARD -1(5) HOUSE NO. 718, [GROUND FLOOR] GHAZIABAD GHAZIABAD PAN : ARUPK 8381 R [APPELLANT] [RESPONDENT] DATE OF HEARING : 03.03.2020 DATE OF PRONOUNCEMENT : 04.03.2020 ASSESSEE BY : NONE REVENUE BY : MS. RAKHI VIMAL, SR. DR ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER, THIS APPEAL BY THE REVENUE IS PREFERRED AGAINST THE ORDER OF THE CIT(A) - 1, NOIDA, DATED 30.07.2018 PERTAINING TO A .Y 2010-11. 2 2. A PERUSAL OF THE GRIEVANCE OF THE REVENUE SHOWS THAT THE TAX EFFECT WOULD BE LESS THAN RS. 50 LAKHS, THEREFORE, THIS APPEAL IS NOT MAINTAINABLE AS PER CBDT CIRCULAR NO. 17/2019 DATED 08.08.2019. 3. THIS APPEAL IS, ACCORDINGLY, DISMISSED WITH LIBE RTY TO THE REVENUE TO APPROACH THE TRIBUNAL AS PER THE PROVISIONS OF L AW, SHOULD IT FEEL THAT THE TAX EFFECT IS MORE THAN RS. 50 LAKHS. 4. IN THE RESULT, THE APPEAL OF THE REVENUE IN ITA NO. 9744/DEL/2019 IS DISMISSED. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON04.03.2 020. SD/- SD/- [H.S. SIDHU] [N.K. BILLAIYA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 04 TH MARCH, 2020. VL/ 3 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASST. REGISTRAR, ITAT, NEW DELHI DATE OF DICTATION DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS /PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P S/PS DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER