ITA No. 4938/Del/2019
Assessment Year: 2008-09
ACIT, Circle-6(1), New Delhi
(Appellant)
Vs.
Neeraj Anand, New Delhi
(Respondent)
Appellant by: Ms. Nidhi Sharma, Sr. DR
Respondent by: None
Date of Hearing: 23/08/2019
Date of Pronouncement: 28/08/2019
PER BENCH:
This appeal by the Revenue for the assessment year 2008-09 is directed against the order of learned CIT(A)-3, Gurgaon dated 12.03.2019.
2. The ITO (Admn.), New Delhi vide her letter dated 16.12.2019 has enclosed the letter dated 20.11.2019 received from ACIT (HQ), Gurgaon forwarding therewith the list of 34 cases for withdrawal of appeals filed u/s. 253(1) of the Act before the Tribunal, by the Revenue, where tax effect involved is below the monetary limit of Rs. 50 lakhs, as prescribed by CBDT in its Circular No.17/2019 dated 8th August 2019. Ld. DR has submitted that the present appeal for A.Y.2008-09 is mentioned at Sl. No.18 of the aforesaid list of cases. In view of the above Ld. DR has requested that the captioned Revenue’s appeal may be dismissed.
3. None appeared on behalf of the assessee-Respondent.
4. In view of the above position, we deem it proper to dismiss the appeal of the Revenue in the light of the Circular No.17/2019 of the CBDT dated 8th August, 2019, as not maintainable.
5. In the result, the appeal of the Revenue is dismissed.
Above decision was announced on conclusion of Virtual Hearing on 30th July, 2021.
Sd/- Sd/-
(AMIT SHUKLA) (G.S. PANNU)
JUDICIAL MEMBER VICE PRESIDENT
ax{t
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(A)
5. DR, ITAT
Assistant Registrar, ITAT, Delhi
Draft dictated: 30.7.2021
Draft placed before author: 30.7.2021
Approved Draft comes to the Sr.PS/PS: 30.7.2021
Order signed and pronounced on: 30.7.2021
File sent to the Bench Clerk: 30.7.2021
Date on which file goes to the AR: —
Date on which file goes to the Head Clerk: —
Date of dispatch of Order: —
Date of uploading on the website: —
The Revenue’s appeal in ITA No. 4938/Del/2019 was dismissed as withdrawn/not pressed due to the tax effect being below the monetary limit prescribed by CBDT Circular No.17/2019 dated 8th August, 2019, read with the circular dated 11.07.2018. This decision aligns with the precedent set by the Hon’ble Supreme Court in the case of DCIT & Ors vs. MSEB Holding Company Ltd.
Neeraj Anand vs. ITO Ward 28(4) New Delhi – ITA 4938/DEL/2019
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