The Income Tax Officer, Ward-35(3), Room No.809, 8th Floor, E-2 Block, Civic Centre, J.L. Nehru Marg, New Delhi – 110 002. vs. Mohd. Nadeem, 340, Shahzada Bagh, Ph-1, New Delhi-110035. |
Subject: However, the said Order was recalled by allowing the M.A. filed by the assessee vide Order dated 03.04.2019.
Referred Sections: Section 69A of the I.T. Act, 1961.
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCHES "SMC" : DELHI
BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER
ITA.No.5940/Del./2016
Assessment Year 2011-2012
The Income Tax Officer, Mohd. Nadeem,
Ward-35(3), Room No.809, vs. 340, Shahzada Bagh,
8th Floor, E-2 Block, Civic Ph-1, New Delhi-110035.
Centre, J.L. Nehru Marg, PAN AIHPN0977C
New Delhi 110 002.
(Appellant) (Respondent)
For Revenue : Shri S.L. Anuragi, Sr. D.R.
Shri Ashvini Kumar,
For Assessee :
Advocate.
Date of Hearing : 02.05.2019
Date of Pronouncement : 02.05.2019
ORDER
This appeal by Revenue has been directed against
the Order of the Ld. CIT(A)-12, New Delhi, Dated
31.08.2016, for the A.Y. 2011-2012, challenging the
deletion of addition of Rs.40,73,569/- made under section
69A of the I.T. Act, 1961.
2. Earlier, the departmental appeal was allowed for
statistical purposes vide Order dated 31.05.2017. However,
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ITA.No.5940/Del./2016 Mohd. Nadeem
New Delhi.
the said Order was recalled by allowing the M.A. filed by the
assessee vide Order dated 03.04.2019. The Departmental
Appeal was fixed for hearing.
3. Admittedly, the tax effect in the present appeal is
less than Rs.20 lakhs. Vide Circular No.3/2018Dated
11thJuly, 2018 issued by CBDT, it has been directed that
the Department shall not file appeal before the Tribunal in
case where the tax effect does not exceed the monetary limit
of Rs.20 lakhs. It is also directed that this instruction will
apply retrospectively to pending appeals and appeals to be
filed henceforth in Tribunals. Pending appeals below the
specified tax limit may be withdrawn/not pressed. The Ld.
D.R. in view of the Board's Circular above did not press the
Departmental Appeal. The case of the Department would
not fall in the exceptions provided in the above Board
Circular. In the result, the Departmental appeal is not
maintainable as the appeal is filed against the Board
instructions referred to above and therefore, the appeal of
the Department is liable to be dismissed.
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ITA.No.5940/Del./2016 Mohd. Nadeem
New Delhi.
4. In the result, appeal of the Department
dismissed.
Order pronounced in the open Court.
Sd/-
(BHAVNESH SAINI)
JUDICIAL MEMBER
Delhi, Dated 02nd May, 2019
VBP/-
Copy to
1. The appellant
2. The respondent
3. CIT(A) concerned
4. CIT concerned
5. D.R. ITAT `SMC' Bench, Delhi
6. Guard File.
// By Order //
Assistant Registrar : ITAT Delhi Benches :
Delhi.
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