Income Tax Appellate Tribunal - Chandigarh
Dcit, Cc-Ii, Chandigarh vs M/S Diverse Hospitality (P) Ltd., ... on 8 October, 2018
आयकर अपील
य अ धकरण,च डीगढ़ यायपीठ 'ए', च डीगढ़
IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH
BENCH 'A' CHANDIGARH
ीमती दवा संह, या"यक सद#य एवं डा. बी.आर.आर. कुमार, लेखा सद#य
BEFORE: SMT. DIVA SINGH, JM & Dr. B.R.R.KUMAR, AM
आयकर अपील सं./ ITA No. 992/CHD/2017
नधा रण वष / Assessment Year : 2010-11
The DCIT, बनाम M/s Divers Hospitality (P)Ltd.,
Central Circle-II, # 1179, Sector 43-B,
VS
Chandigarh. Chandigarh.
थायी लेखा सं./PAN No: AADCD2149R
अपीलाथ /Appellant यथ /Respondent
राज व क ओर से/ Revenue by : Dr. Gulshan Raj, CIT
नधा "रती क ओर से/Assessee by : Shri Ashwai Kumar
सन
ु वाई क तार&ख/Date of Hearing : 28.08.2018
उदघोषणा क तार&ख/Date of Pronouncement : 08.10.2018
आदे श/ORDER
PER DIVA SINGH The present appeal has been filed by the Revenue assailing the correctness of the order dated 31/03/2017 of CIT-A Gurgaon pertaining to 2010-11 assessment year.
2. At the time of hearing it was a common stand of the parties before the Bench that the tax effect involved in the present appeal filed by the Revenue is much below the limit of Rs. 20 lakhs fixed by para 10 of CBDT circular number 3/2018 dated 11.07.2018. The Ld. CIT-DR was specifically required to go through the record and make his submissions. The Ld. CIT-DR stated that he has seen the record and it has been noticed that the prayer of the Ld. AR on facts in terms of the CBDT circular cited is correct. Accordingly in the light of the submissions of the parties before the Bench, appeal filed by the Revenue is dismissed as not pressed as having been filed contrary to the aforesaid circular of the CBDT which has made clear that the tax ITA 992/CHD/2017 A.Y. 2010-11 Page 2 of 2 effect limits set out in para 10 are retrospective. Said order was announced the open court at the time of hearing itself
3. In the result the appeal of the revenue is dismissed Order pronounced in the Open Court on 08.10. 2018.
Sd/- Sd/-
( डा. बी.आर.आर. कुमार) ( दवा संह )
(Dr. B.R.R. KUMAR) (DIVA SINGH)
लेखा सद#य/ Accountant Member या"यक सद#य/Judicial Member
"पन
ू म"
आदे श क त,ल-प अ.े-षत/ Copy of the order forwarded to :
1. अपीलाथ / The Appellant -
2. यथ / The Respondent -
3. आयकर आय/ ु त/ CIT
4. आयकर आय/ ु त (अपील)/ The CIT(A)
5. -वभागीय त न4ध, आयकर अपील&य आ4धकरण, च7डीगढ़/ DR, ITAT, CHANDIGARH
6. गाड फाईल/ Guard File आदे शानस ु ार/ By order, सहायक पंजीकार/ Assistant Registrar