Income Tax Appellate Tribunal - Delhi
Ito, Rishikesh vs Smt. Urmila Bhandari, Uttrakhand on 31 January, 2018
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH 'D': NEW DELHI
BEFORE SHRI G.D. AGRAWAL, PRESIDENT AND
SMT. BEENA A. PILLAI,
PILLAI, JUDICIAL MEMBER
ITA No.
No.1386/Del/2015
Assessment Year : 2011-
2011-12
Income Tax Officer, Vs. Smt. Urmila Bhandari,
Bhandari,
Ward-
Ward-2, Prop. M/s Hotel Narayana Palace,
Rishikesh. Tapovan, Badrinath Marg,
District Tehri Garhwal.
PAN : AEBPB5028C
(Appellant) (Respondent)
Appellant by : Shri Lalit Mohan and
Shri Piyush Kumar Kamal,
Advocates.
Respondent by : Shri Amit Jain, Senior DR.
Date of hearing : 15.01.2018
Date of pronouncement : 31.01.2018
ORDER
PER G.D. AGRAWAL, PRESIDENT :-
This appeal by the Revenue for the assessment year 2011-12 is directed against the order of learned CIT(A), Dehradun dated 29th December, 2014.
2. It is observed that in this case, the entire assessed income is `25 lakhs including the disputed addition. Thus, the tax effect in this appeal by the Revenue is below `10 lakhs. The CBDT in its Circular No.21/2015 dated 10th December, 2015 has revised the monetary limit for filing of the departmental appeals to the ITAT at `10 lakhs. Learned Senior DR agreed with the same.
2 ITA-1386/Del/2015
3. In view of the above position, we deem it proper to dismiss the appeal of the Revenue in the light of the Circular No.21/2015 of CBDT dated 10th December, 2015.
4. In the result, the appeal of the Revenue is dismissed Decision pronounced in the open Court on 31.01.2018.
Sd/- Sd/-
(BEENA A. PILLAI)
PILLAI) (G.D. AGRAWAL)
AGRAWAL)
JUDICIAL MEMBER PRESIDENT
VK.
Copy forwarded to: -
1. Appellant : Income Tax Officer, Ward-
Ward-2, Rishikesh.
2. Respondent : Smt. Urmila Bhandari, Prop. M/s Hotel Narayana Palace, Tapovan, Badrinath Marg, District Tehri Garhwal.
3. CIT
4. CIT(A)
5. DR, ITAT Assistant Registrar