Income Tax Appellate Tribunal - Delhi
Ito, Ward- 28(1), New Delhi vs Prashant Shani, New Delhi on 23 October, 2017
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH "SMC", NEW DELHI
BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER
ITA No.4032/Del/2017
Assessment Year : 2010-11
ITO Prashant Shani
Ward-28(1), Vs. 67, Friends Colony (West)
New Delhi New Delhi- 110065
PAN :
(Appellant) (Respondent)
Assessee by : Sh. K.J.S. Mehta, FCA
Revenue by : Sh. Amit Jain, Sr. DR
Date of hearing : 23-10-2017
Date of pronouncement : 23 -10-2017
ORDER
PER R. K. PANDA, AM :
This appeal filed by the revenue is directed against the order dated 20th March, 2017 of the CIT(A)-X, New Delhi relating to assessment year 2010-11.
2. The ld. Counsel for the assessee, at the very outset, submitted that the tax effect involved in the grounds raised by the revenue is below 10 lacs. Therefore, the appeal filed by the revenue is not maintainable in view of the latest CBDT instruction no. 21/2015.
3. The ld. DR fairly conceded that the tax effect involved in the grounds raised by the revenue is below 10 lacs and in view of the CBDT instruction no. 21/2015 dated 10 December, 2015 prescribing limit for filing appeals before the Tribunal which is applicable to pending appeals, the appeal filed by the revenue 2 ITA No.4032/Del/2017 (Prashant Shani) is not maintainable. Accordingly the appeal filed by the revenue is dismissed on account of low tax effect.
4. In the result the appeal filed by the revenue is dismissed. (Order Pronounced in the Court at the time of hearing itself i.e. on 23.10.2017) Sd/-
SdSd/- S/- Sd/-
(R. K. PANDA)
ACCOUNTANT MEMBER
Dated:23-10-2017
Bi ni ta
Copy of order to: -
1) The Appellant
2) The Respondent
3) The DRP-IV, New Delhi
4) The DR, I.T.A.T., New Delhi By Order //True Copy// Assistant Registrar ITAT, New Delhi 3 ITA No.4032/Del/2017 (Prashant Shani) S.No. Details Date Initials Designation 1 Draft dictated on 23.10.2017 Sr. PS/PS 2 Draft placed before author 23.10.2017 Sr. PS/PS Draft proposed & placed before the 3 JM/AM Second Member Draft discussed/approved by Second 4 AM/AM Member 5 Approved Draft comes to the Sr. PS/PS Sr. PS/PS 6 Kept for pronouncement on .2017 Sr. PS/PS 7 Date of uploading of Order .2017 Sr. PS/PS 8 File sent to Bench Clerk .2017 Sr. PS/PS Date on which the file goes to the Head 9 Clerk 10 Date on which file goes to the A.R. 11 Date of Dispatch of order