DCIT, CC-II, CHANDIGARH vs. SH. JITENDRA SINGH, CHANDIGARH

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ITA 275/CHANDI/2018Status: DisposedITAT Chandigarh26 July 2018AY 2011-121 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the appeals filed by the Revenue. This was done in limine as the appeals were to be treated as withdrawn due to revised monetary limits for filing appeals.

What were the facts?

The Revenue filed appeals against the deletion of additions made by the Assessing Officer. The appeals were filed for assessment years 2011-12 and 2013-14.

What were the issues?

Whether the appeals filed by the Revenue should be dismissed in limine due to revised monetary limits for filing appeals.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DIVISION BENCH’A’, CHANDIGARH

Before: SMT. DIVA SINGH & DR. B.R.R. KUMAR

For Appellant: Shri. Tej Mohan Singh
Hearing: 23/07/2018Pronounced: 26/07/2018

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH’A’, CHANDIGARH BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER ITA Nos. 275 & 277/Chd/2018 Assessment Years: 2011-12 & 2013-14 The DCIT Vs. Sh. Jitendra Singh CC-II, CR Building H.No. 1620, Sector 18-D Chandigarh Chandigarh PAN No. ACJPS6832K

(Appellant) (Respondent)

Appellant By : Shri. Tej Mohan Singh Respondent By : Sh. Sanjay Dahiya Date of hearing : 23/07/2018 Date of Pronouncement : 26/07/2018

ORDER PER BENCH:

Both the above appeals have been filed by the Revenue against the order of the Ld. CIT(A)-3, Gurgaon dt. 26/12/2017.

2.

Since the issue raised in both the appeals are common therefore they are being disposed off by way of this common order.

3.

Ground No. 1 of ITA No. 275/CHD/2018 filed by the Department pertains to deletion of addition of Rs. 60,62,780/- 3.1 Ground No. 1 of ITA No. 277/CHD/2018 filed by the Department pertains to deletion of addition of Rs. 49,05,748/-

4.

Since both the appeals are to be treated as withdrawn as per Circular No. 3/2018 [F.No. 279/Misc.142/2007-ITJ(Pt)] dt. 11/07/2018, wherein the monetary limit for filing appeals revised at Rs. 20,00,000/-, both the above appeals are being dismissed in limine.

Order pronounced in the open Court.

Sd/- Sd/- (DIVA SINGH) (DR. B.R.R. KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER

Dated : 26/07/2018 AG Copy to: 1.The Appellant, 2. The Respondent, 3. The CIT, 4. The CIT(A), 5. The DR

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