Case Number: ITA 750/DEL/2019
Appellant: ITO-4(4), Gurgaon
Respondent: Uniworld City Apartment Owners Association, Gurgaon
Assessment Year: 2011-12
Result: Appeal Dismissed
Case Filed On: February 1, 2019
Order Type: Final Tribunal Order
Date of Order: August 28, 2019
Pronounced On: August 28, 2019
The case ITA 750/DEL/2019 involves the appellant, ITO-4(4), Gurgaon, challenging the assessment made by the respondent, Uniworld City Apartment Owners Association, for the assessment year 2011-12. The appellant filed the case on February 1, 2019, and the final order was pronounced on August 28, 2019.
The Uniworld City Apartment Owners Association, located in Gurgaon, filed its income tax return for the assessment year 2011-12. The Income Tax Officer (ITO) of Ward-4(4), Gurgaon, challenged the assessment, raising issues related to the tax liabilities of the association. The case was brought before the Income Tax Appellate Tribunal (ITAT) for resolution.
During the proceedings, the Revenue, represented by Ms. Naina Soin Kapil, Senior Departmental Representative (DR), argued that the assessment made by the CIT(A)-1, Gurgaon, was incorrect and needed revision. However, no representative appeared on behalf of the Uniworld City Apartment Owners Association.
The tribunal, comprising Accountant Member Shri R.K. Panda and Judicial Member Ms. Suchitra Kamble, reviewed the case. Key points from the tribunal’s findings include:
The tribunal concluded that the appeal filed by the Revenue was not maintainable due to the revised monetary limit set by the CBDT. The appeal was dismissed accordingly, adhering to the new guidelines.
Order Pronounced in the Open Court on 28th August, 2019
Signatures:
(Suchitra Kamble, Judicial Member) (R.K. Panda, Accountant Member)
Date: 28/08/2019
Copy forwarded to:
Assistant Registrar
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