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Income Tax Appellate Tribunal - Delhi

Smt. Raj Rani Kalra, New Delhi vs Ito, New Delhi on 30 August, 2019

         IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI 'F' BENCH,
                              NEW DELHI

               BEFORE MS. SUSHMA CHOWLA, JUDICIAL MEMBER

                                          AND

              BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER,

                                ITA No. 1257/DEL/2017
                             [Assessment Year: 2012-13]

Income Tax Officer, Ward-41(4), Room        Smt. Raj Rani Kalra, WZ-619, Sri Nagar,
No. 1911, Blcok E-2, Civic Centre, New      Rani Bagh, New Delhi
Delhi
                                            PAN-BQSPK0322A
                Appellant                              Respondent

                                C.O. No.106/DEL/2017
                             [Assessment Year: 2012-13]

Smt. Raj Rani Kalra, WZ-619, Sri Nagar,       Income Tax Officer, Ward-41(4), Room
Rani Bagh, New Delhi                          No. 1911, Blcok E-2, Civic Centre, New
                                              Delhi
PAN-AWWPS0999N
            Appellant                                        Respondent


              Appellant by                   SH. C.P. Singh, Addl. CIT
              Respondent by                  None


       Date of Hearing                                     29/08/2019
       Date of Pronouncement                               30/08/2019

                                         ORDER

PER N.K. BILLAIYA, ACCOUNTANT MEMBER,

The appeal by the Revenue and the Cross Objection by the assessee has been preferred against the order of the Ld. CIT(A)-14, New Delhi, dated 19/12/2016.

2. The Revenue has raised four substantive grounds of appeal and a perusal of the quantum involved in the grounds of appeal shows that the tax effect is less than the monetary limit fixed by the CBDT with its Circular No. 17/2019 dated 8.8.2019. Further the CBDT vide letter dated 20.8.2019 addressed to all the Principal Chief Commissioners of Income Tax has clarified that Circular No. 17/2019 is applicable to pending appeals.

3. In the light of the above, this appeal by the Revenue is dismissed.

4. Cross Objection is in support of the order of the ld. CIT(A) hence, needs no separate adjudication, accordingly dismissed.

The order is pronounced in the open court on 30/08/2019.

          Sd/-                                                   Sd/-
  [SUSHMA CHOWLA]                                         [N.K. BILLAIYA]
  JUDICIAL MEMBER                                      ACCOUNTANT MEMBER
Delhi; Dated: 30/08/2019.
SH
Copy forwarded to:
1.  Appellant
2.  Respondent
3.  CIT
4.  CIT(A)
5.  DR

                                                                     Asst. Registrar,
                                                                    ITAT, New Delhi
                                      3          ITA No.1257/Del/2017
                                                C.O. No. 106/Del/2017



Date of dictation                                      29/08/2019
Date on which the typed draft is placed before the     29/08/2019
dictating Member

Date on which the typed draft is placed before the Other Member Date on which the approved draft comes to the Sr.PS/PS Date on which the fair order is placed before the Dictating Member for pronouncement Date on which the fair order comes back to the Sr.PS/PS Date on which the final order is uploaded on the 30/08/2019 website of ITAT Date on which the file goes to the Bench Clerk Date on which the file goes to the Head Clerk The date on which the file goes to the Assistant Registrar for signature on the order Date of dispatch of the Order