Income Tax Appellate Tribunal - Delhi
Ito, Bhiwani vs Serve Hitkari Shiksha Samiti, Bhiwani on 25 September, 2017
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH 'SMC', NEW DELHI
BEFORE SHRI R.K.PANDA, ACCOUNTANT MEMBER
ITA No. 3505/Del/2017
Asstt. Year : 2012-13
ITO Vs Serve Hitkari Shiksha Samiti
Ward-3, SCO 222, VPO Neeriwali
HUDA Complex Bhiwani
Bhiwani
(APPELLANT) (RESPONDENT)
PAN No. AADAS1095H
Assessee by : None
Revenue by : Sh. T Vasanthan, Sr. DR
Date of Hearing : 25.09.2017 Date of Pronouncement : 25 . 09.2017
ORDER
Per R.K.Panda, AM:
This appeal filed by the revenue is directed against the order dated 31 s t March, 2017 of the CIT(A)- Hisar relating to assessment year 2012-13.
2. The revenue in its only effective ground of appeal has challenged the order of CIT(A) in deleting the addition of Rs. 10,00,000/- made on account of corpus fund.
3. An adjournment application has been filed by ld. DR seeking adjournment of the case. However, considering the low tax effect involved in the grounds of appeal raised by the revenue, the same is rejected and the appeal is taken up for adjudication.
2 ITA No. 3505/Del/2017(Serve Hitkari Shiksha Samiti)
4. It was seen that the tax effect involved in the ground raised by the revenue is less than 10,00,000/-. When same was confronted to ld. DR, he also fairly conceded that the tax effect involved in the grounds raised by the revenue is below 10 lakhs. Therefore, following the recent CBDT Instruction no. 21/2015 dated 10/12/2015, the departmental appeal is not maintainable. Accordingly the appeal filed by the revenue dismissed on account of low tax effect.
5. In the result appeal of the revenue is dismissed. (Order Pronounced in the Court at the time of hearing itself i.e. on 25.09.2017) Sd/-
(R.K.Panda) ACCOUNTANT MEMBER Dated: 25 /09/2017 *Binita* Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(Appeals)
5. DR: ITAT ASSISTANT REGISTRAR 3 ITA No. 3505/Del/2017 (Serve Hitkari Shiksha Samiti) Date Initial
1. Draft dictated on 25/09/2017
2. Draft placed before author 25/09/2017
3. Draft proposed & placed before the 25/09/2017 second member
4. Draft discussed/approved by 25/09/2017 Second Member.
5. Approved Draft comes to the 25/09/2017 Sr.PS/PS
6. Kept for pronouncement on 25/09/2017
7. File sent to the Bench Clerk 25/09/2017
8. Date on which file goes to the AR
9. Date on which file goes to the Head Clerk.
10. Date of dispatch of Order.