IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI
BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. C. N. PRASAD, JUDICIAL MEMBER
ITA No. 73/Del/2021
Assessment Year: 2011-12
ITO Ward – 43 (6), New Delhi
Vs.
Ankit Agarwal,
E-1056, Saraswati Vihar, Pitampura, Delhi-110034
PAN No. AJAPA7220M
(APPELLANT) (RESPONDENT)
Appellant by None
Respondent by Sh. Kanav Bali, Sr DR
Date of hearing: 17/05/2023
Date of Pronouncement: 17/05/2023
PER N. K. BILLAIYA, AM:
This appeal by the revenue is preferred against the order of the CIT(A)-14, New Delhi dated 24.09.2020 pertaining to A.Y.2011-12.
The grievance of the revenue read as under:
A perusal of the record show that the tax effect in the impugned appeal is around Rs.20 lacs and, therefore, this appeal is hit by CBDT Circular No. 17/2019 dated 08.08.2019.
Our view is fortified by the following letter from the ITO, Ward- 43 (6), Delhi dated 07.12.2022:
In the light of the CBDT circular and the aforementioned letter this appeal by the revenue is dismissed. However, should the AO feel that still the appeal is not hit by the aforementioned circular of the CBDT he may approach the Tribunal as per the provisions of the law.
In the result, the appeal of the assessee is dismissed.
Decision announced in the open court on 17.05.2023.
Sd/- C.N. PRASAD
JUDICIAL MEMBER
Sd/- N.K. BILLAIYA
ACCOUNTANT MEMBER
Dated: 17.05.2023
Neha
Copy forwarded to:
1. Appellant
2. Respondent
3. CITi
4. CIT(A)
5. DR
Asst. Registrar ITAT, New Delhi
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