ITO, Ward-1(3)(5), Roorkee v. Reena Verma, Haridwar

ITA 2109/DEL/2018 | 2010-2011
Pronouncement Date: 09-11-2021 | Result: Dismissed

Appeal Details

RSA Number 210926014 RSA 2018
Assessee PAN AGVPV0526B
Bench Dehradun
Appeal Number ITA 2109/DEL/2018
Duration Of Justice 3 year(s) 7 month(s) 14 day(s)
Appellant ITO, Ward-1(3)(5), Roorkee
Respondent Reena Verma, Haridwar
Appeal Type Income Tax Appeal
Pronouncement Date 09-11-2021
Appeal Filed By Department
Order Result Dismissed
Bench Allotted DB
Assessment Year 2010-2011
Appeal Filed On 26-03-2018
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL (Dehradun Bench : NEW DELHI) (Through Video Conferencing) BEFORE SHRI AMIT SHUKLA JUDICIAL MEMBER and Dr. B.R.R. KUMAR ACCOUNTANT MEMBER ITA No. 2109/Del./2018 A.Y. : 2010-11 ITO Ward-1(3)(5) Roorkee Vs Smt. Reena Verma W/o. Shri Pawan Singh Adv. Vill – Khedi Mubaraqpur Laksar Distt.- Haridwar (U.K.) (APPELLANT) (RESPONDENT) (PAN : AGVPV0526B) Revenue by : Smt. Poonam Sharma Sr. DR Assessee by : Sh. Peyush Kumar Kunal Adv. Sh. D.K.Gandhi Adv. Date of Hearing: 10.11.2021 Date of Pronouncement: 10.11.2021 O R D E R PER B.R.R.KUMAR ACCOUNTANT MEMBER : This is an appeal by the department against the order dated 24/01/2018 of CIT (A)-Dehradun for AY 2010-11. 2. Perusal of the aforesaid appeals filed by the Revenue apparently show that the same is having low tax effect as per CBDT Circular No.17/2019 dated 8 th August 2019 vide which the Revenue has been directed not to prefer any appeal in case the tax effect is less than Rs.50 00 000/- and this factual position has been fairly ITA No.2109/Del./2018 Reena Verma 2 conceded by the Ld. D.R. The Ld. A.R. contended that the appeal of the Revenue may be dismissed in the light of CBDT Circular (supra). 3. We have heard the parties on the issue in controversy and perused the material on record. Perusal of CBDT Circular (supra) shows that monetary limit for filing the appeal by the Department before the Tribunal Hon'ble High Court and Hon'ble Supreme Court has been revised. 4. In view of the CBDT Circular No.17/2019 dated 8 th August 2019 having retrospective effect as coordinate Bench of the Tribunal in case of Dinesh Madhavlal Patel [TS-469-ITAT-2019(Ahd)] 2019-TIOL-1556-ITAT-AHM dated 14 th August 2019 has already decided the issue as to the applicability of the captioned circular to the pending appeals in affirmative and what has been discussed above we are of the considered view that the aforesaid appeal is not maintainable because of low tax effect i.e. less than Rs.50 00 000/- hence the aforesaid appeals filed by the Revenue is hereby dismissed having been become infructuous. However in case the present appeal is found to be maintainable at any stage for any technical reasons the Department shall be at liberty to seek recall of this order under relevant provisions of law. Order pronounced in open court on 10 th day of November 2021. Sd/- Sd/- (AMIT SHUKLA) (Dr. B.R.R.KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER *Binita* Dated : 10/11/2021 ITA No.2109/Del./2018 Reena Verma 3 Copy forwarded to: 1.Appellant 2.Respondent 3.CIT 4.CIT(A) 5.CIT(ITAT) New Delhi. AR ITAT NEW DELHI.