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Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR
Before: SH. N.K.SAINI & SH. N.K.CHOUDHRY
PER N.K. CHOUDHRY,(JM) The instant appeal has been filed by the Revenue Department, on feeling aggrieved against the order dated 07.03.2013 passed by the Ld. CIT(A)-Bathinda, u/s 250(6) of the I.T. Act, 1961 (hereinafter called as ‘the Act’).
Although, in the instant case, the assessee has already died, and however, it is brought to our notice that the Revenue/Department has submitted an application for withdrawing the said appeal as per CBDT Circular No.03 of 2018, dated 11.07.2018 as amended by Circular dated 20.08.2018 being a low tax effect case. Therefore, the appeal is dismissed as withdrawn.
ITA No.452(Asr)/2013 (A.Y.2002-03) 2 ACIT v. Smt. Surinder Kaur Badal
In the result, the appeal filed by the Revenue Department stands dismissed. Order pronounced in the open Court on 29.11.2018.
Sd/- Sd/- (N.K.SAINI) (N.K.CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated:29.11.2018 /PK/ Ps. Copy of the order forwarded to: (1) Sh. Smt. Surinder Kaur Badal, VPO. Badal (2) The ACIT, Circle-II, Bathinda (3) The CIT(A), Bathinda (4) The CIT concerned. (5) The SR DR, I.T.A.T., Amritsar True copy By order