Smt. Murti Devi, Delhi V. ITO, New Delhi

MA 879/DEL/2019

AI Insights

The case involves Smt. Murti Devi, the appellant, against the ITO, Ward-38(5), the respondent, concerning the assessment year 2008-09. The appeal was initially decided on 13.08.2019. However, in a subsequent miscellaneous application, the assessee pointed out that the tax effect involved was below the threshold of Rs. 50 lakhs as per the Circular dated 08.08.2019. This led to the Tribunal's decision to dismiss the appeal, acknowledging the assessee's contention and allowing the miscellaneous application.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 131051 (ITAT-DELHI)
• Duration Of Justice: 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-11-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 17-11-2022
• Assessment Year: misc
• Appeal Filed On: 15-11-2022
• Laws Referred To: Circular dated 08.08.2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

Page | 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member MA No. 879/Del/2019 ITA No. 2779/Del/2015 Asstt. Year : 2008-09 Smt. Murti Devi, Village Akbarpura Majra, Delhi Vs ITO, Ward-38(5) (APPELLANT) (RESPONDENT) PAN No. BRSPD4602H Assessee by : Sh. C. S. Anand, Adv Revenue by : Sh. Abhishek Kumar, Sr. DR Date of Hearing: 18.11.2022 Date of Pronouncement: 18.11.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Member: 1. The order in this appeal has been passed on 13.08.2019. In the miscellaneous application filed the Assessee brought to our notice that the tax effect in the case is less than Rs. 50 lakhs and as per the Circular dated 08.08.2019 the appeal is liable to be dismissed or withdrawn by the revenue. We find the contention of the Assessee is correct, and hence, the miscellaneous application is filed by the assessee is hereby allowed. Order Pronounced in the Open Court on 18/11/2022. Sd/- Sd/- (Yogesh Kumar US) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Page | 2 Dated: 18/11/2022 *Ajay Kumar Keot, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR