ACIT, CENTRAL CIRCLE- 16, NEW DELHI v. ANURAG RATHI, NEW DELHI

ITA 820/DEL/2018 | 2014-2015
Pronouncement Date: 08-03-2021 | Result: Dismissed

Appeal Details

RSA Number 82020114 RSA 2018
Assessee PAN AEAPR6348Q
Bench Delhi
Appeal Number ITA 820/DEL/2018
Duration Of Justice 3 year(s) 1 month(s) 6 day(s)
Appellant ACIT, CENTRAL CIRCLE- 16, NEW DELHI
Respondent ANURAG RATHI, NEW DELHI
Appeal Type Income Tax Appeal
Pronouncement Date 08-03-2021
Appeal Filed By Department
Order Result Dismissed
Bench Allotted A
Tribunal Order Date 08-03-2021
Last Hearing Date 08-03-2021
First Hearing Date 08-03-2021
Assessment Year 2014-2015
Appeal Filed On 02-02-2018
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC-1: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI R.K. PANDA ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE JUDICIAL MEMBER ITA NO.820/ DEL/2018 ASSESSMENT YE AR : 2014-15 ASST. COMMISSIONER OF INCOME TAX CIRCLE-16 ROOM NO.344 3 RD FLOOR JHANDEWALAN EXTENSION NEW DELHI-110055 VS. SH. ANURAG RATHI 6 SADHNA ENCLAVE MALVIYA NAGAR NEW DELHI-110017 PAN-AEAPR6348Q (APPELLANT) (RESPONDENT) APPELLANT BY : SH. SANJAY GOEL SR. DR RESPONDENT BY : SH. VED JAIN ADV. SH. AASHISH GOYAL CA DATE OF HEARING : 08.03.2021 DATE OF PRONOUNCEMENT : 08.03.2021 ORDER PER R.K. PANDA AM : THIS APPEAL FILED BY THE REVENUE IS DIRECTED AGAINST THE O RDER DATED 28.11.2017 OF THE CIT(A)-XXVI NEW DELHI RELATING TO ASSESSME NT YEAR 2014-15. 2. HOWEVER LD. DEPARTMENTAL REPRESENTATIVE (DR) POINTED OUT THAT THE PRESENT APPEAL IS TO BE WITHDRAWN AS THE TAX EFFECT INVOLVED IN THE CASE IS BELOW RS.50 LACS. 3. THE CBDT VIDE CIRCULAR NO.17/2019 DATED 08.08.2019 HA S REVISED THE MONETARY LIMIT FOR FILING THE APPEALS BEFORE THE T RIBUNAL TO RS.50 LACS. FURTHER CBDT VIDE LETTER DATED 20.08.2019 HAS ALS O CLARIFIED THAT ITA NO.820/DEL/2018 2 CIRCULAR NO.17/2019 WOULD BE APPLICABLE TO ALL PENDING APPEALS . IN SUCH CIRCUMSTANCES THE PRESENT APPEAL FILED BY THE REVENUE IN CASE OF LOW TAX EFFECT IS NOT MAINTAINABLE. 4. BEFORE PARTING WE CLARIFY HERE THAT THE REVENUE SHA LL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR RE-INSTITUTION OF APPEA L IF THE REQUISITE MATERIAL IS BROUGHT TO SHOW THAT THE APPEAL IS PROTECTED BY THE EXCEPTIONS PRESCRIBED IN PARA-10 OF THE CIRCULAR DATED 11.07.2018. 5. IN CONCLUSION BY APPLYING THE CBDT CIRCULAR DATED 08 .08.2019 AND LETTER DATED 20.08.2019 (SUPRA) THE CAPTIONED APPEAL O F THE REVENUE IS DISMISSED AS WITHDRAWN/NOT PRESSED. 6. IN THE FINAL RESULT THE APPEAL OF THE REVENUE STANDS DISMISSED. ABOVE DECISION WAS ANNOUNCED IN THE PRESENCE OF BOTH T HE SIDES ON CONCLUSION OF VIRTUAL HEARING ON 08TH MARCH 2021. SD/- SD/- (SUCHITRA KAMBLE) (R.K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBER DELHI/DATED- 08.03.2021 F{X~{T COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ITAT BY ORDER ASSISTANT REGISTRAR ITAT DELHI