Income Tax Appellate Tribunal - Delhi
Acit, New Delhi vs Sh. Manoj Kumar Prop., Gurgaon on 2 August, 2019
IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI 'A' BENCH,
NEW DELHI
BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND
SHRI SUCHITRA KAMBLE, JUDICIAL MEMBER
ITA No. 1467/DEL/2016
[Assessment Year: 2010-11]
ACIT, Sh. Manoj Kumar Prop. 547/1,
Circle-62(1), Bhim Palace, Near Union Bank of India
New Delhi New Railway Road, Gurgaon,
PAN-AGQPK1786P
Appellant Respondent
Appellant by Smt. Rinku Singh
Respondent by None
Date of Hearing 01/08/2019
Date of Pronouncement 02/08/2019
ORDER
PER N.K. BILLAIYA, ACCOUNTANT MEMBER,
This appeal by the Revenue is preferred against the order of the Ld. CIT(A)-20, New Delhi, dated 27/01/2016.
2. The substantive grievance of the Revenue read as under:-
(i) In the facts and circumstances of the case, the Ld. CIT(A) has erred in reducing the addition on a/c of wages paid from Rs.42,16,362/- to Rs.25,11,087/-.
(ii) In the fact and circumstances of the case, the Ld. CIT(A) has erred in deleting the addition of Rs.27,77,244/- on a/c of bonus paid."
3. A perusal of the aforementioned grounds shows that the tax effect would be less than Rs.20 lakhs and therefore this appeal by the Revenue has to be dismissed in the 2 ITA No.1467/Del/2016 light of the CBDT Circular No.03 of 2018. Accordingly, the appeal of the Revenue is dismissed.
The order is pronounced in the open court on 02/08/2019 Sd/- Sd/-
[SUCHITRA KAMBLE] [N.K. BILLAIYA] JUDICIAL MEMBER ACCOUNTANT MEMBER Delhi; Dated: 02/08/2019.
f{x~{tÜ? fÜA P.S Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(A)
5. DR Asst. Registrar, ITAT, New Delhi