ITO, Ward- 1(5) , Noida v. Jai Chand , Gautam Budh Nagar

ITA 3506/DEL/2018 | 2009-2010
Pronouncement Date: 19-11-2019 | Result: Dismissed

Appeal Details

RSA Number 350620114 RSA 2018
Assessee PAN AHKPS3348A
Bench Delhi
Appeal Number ITA 3506/DEL/2018
Duration Of Justice 1 year(s) 6 month(s) 8 day(s)
Appellant ITO, Ward- 1(5) , Noida
Respondent Jai Chand , Gautam Budh Nagar
Appeal Type Income Tax Appeal
Pronouncement Date 19-11-2019
Appeal Filed By Department
Order Result Dismissed
Bench Allotted SMC
Tribunal Order Date 19-11-2019
Assessment Year 2009-2010
Appeal Filed On 11-05-2018
Judgment Text
1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI SMC B ENCH NEW DELHI BEFORE SHRI N.K. BILLAIYA ACCOUNTANT MEMBER ITA NO.3506/DEL/2018 [A.Y 2009-10] ITO VS. JAI CHAND WARD 1 (5) S/O SH. MUNSHI (THROUH LEGAL HEIR) NOIDA SHRI BEER SINGH S/O LATE SHRI JAI CHAND VILLAGE BAROLA SECTOR-49 NOIDA GAUTAM BUDH NAGAR UP. PAN NO. AHKPS3348A [APPELLANT] [RESPONDENT] APPELLANT BY : SH. PRADEEP SINGH GAUTAM SR. DR. RESPONDENT BY : SH. BEER SINGH SON OF THE ASS ESSEE DATE OF HEARING : 18.11.2019 DATE OF PRONOUNCEMENT : 19. 11.2019 ORDER PER N. K. BILLAIYA AM : THE ABOVE CAPTIONED APPEAL BY THE REVENUE IS TAKEN UP AS IN THIS APPEAL THE TAX EFFECT IS LESS THAN THE MONETARY LIM IT FIXED BY THE CBDT IN ITS CIRCULAR NO.17/2019 DATED 08.08.2019. 2. VIDE LETTER DATED 20.08.2019 ADDRESSED TO ALL TH E PRINCIPAL CHIEF COMMISSIONERS OF INCOME TAX THE BOARD HAS CLARIFIE D THAT CIRCULAR NO.17/2019 IS APPLICABLE TO ALL PENDING APPEALS. 3. IN THE LIGHT OF THE CBDT CIRCULAR NO.17/2019 THE ABOVE APPEAL BY THE REVENUE IS DISMISSED. 2 THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 19.11. 2019. SD/- [N.K. BILLAIYA] ACCOUNTANT MEMBER DATED: 19 NOVEMBER 2019 *NEHA* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CITI 4. CIT(A) 5. DR ASST. REGISTRAR ITAT NEW DELHI DATE OF DICTATION 1 9 .11.2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 19.11.2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER 19.11.2019 DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS /PS 19.11.2019 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 19.11.2019 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/ PS 19.11.2019 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WE BSITE OF ITAT 19.11.2019 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 19.11.2019 DATE ON WHICH FILE GOES TO THE HEAD CLERK. THE DATE ON WHICH FILE GOES TO THE ASSISTANT REGISTRA R FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER