Income Tax Appellate Tribunal - Delhi
Dcit, New Delhi vs Sunita S. Aeren, New Delhi on 22 October, 2019
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH 'D', NEW DELHI
Before Sh. Bhavnesh Saini, Judicial Member
Dr. B. R. R. Kumar, Accountant Member
ITA No. 5593/Del./2015 : Asstt. Year : 2009-10
ITA No. 5595/Del./2015 : Asstt. Year : 2011-12
Deputy Commissioner of Vs Sunita S. Aeren,
Income Tax, Central Circle- Aerens Bimaldeep Complex, Mall
18, New Delhi Road, Behind Pocket-D-3,
Kisangarh, Vasant Kunj, New Delhi
(APPELLANT) (RESPONDENT)
PAN No. AAHPG0477C
Assessee by : Sh. S. P. Singh, Adv.
Revenue by : Sh. J. K. Mishra, CIT DR
Date of Hearing: 22.10.2019 Date of Pronouncement: 22.10.2019
ORDER
Per Dr. B. R. R. Kumar, Accountant Member:
The present appeal s have been fil ed by the Revenue agai nst the orde rs of the l d. CIT(A)-27, New Del hi dated 21.07.2015.
2. Accordi ng to Ci rcul ar No. 17/201 9 dated 08/08/2019, the CBDT i n supersessi on of earli er instructi ons has di rected that department's appeal s before ITAT shall not be fil ed i n cases where the tax effect does not exceed the monetary li mi t of Rs. 50 l acs. The tax wi ll not incl ude any i nterest thereon. It i s further cl ari fi ed that even if in the case of an assessee , di sputed i ssues ari se i n more than one assessment year, appeal cannot be fil ed in respect of such assessment year or years i n 2 ITA Nos. 5593 & 5595/Del/2015 Sunita S. Aeren whi ch the tax effect i n respect of di sputed i ssues exceeds the monetary li mit so speci fi ed.
3. Admi ttedl y, i n the departmental appeal s, the tax effect i s l ess than Rs. 50 l acs, therefore , depa rtmental appeal i s not mai ntainabl e. The Ld. DR coul d not bri ng to our noti ce any excepti ons menti oned in the sai d Ci rcul ar.
4. In the result, both the appeals of the Revenue are dismissed. Orde r Pronounced i n the Open Court on 22/10/2019.
Sd/- Sd/-
(Bhavnesh Saini) (Dr. B. R. R. Kumar)
Judicial Member Accountant Member
Dated: 22/10/2019
*Subodh*
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(Appeals)
5. DR: ITAT
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