Anoop Thatai, New Delhi V. ACIT, Central Circle-II, Gurgaon

CO 189/DEL/2018

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 9257 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 8 month(s) 29 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 30-07-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 01-11-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: M BARANWAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA NO.5727/DEL/2018 ASSESSMENT YEAR : 2010-11 ACIT CENTRAL CIRCLE-II GURGAON VS. ANOOP THATAI F-8, OKHLA INDUSTRIAL AREA, PHASE-1, NEW DELHI PAN NO. AAAPT0914G (APPELLANT) (RESPONDENT) (CROSS OBJECTION NO.189/DEL/2018) ITA NO.5727/DEL/2018 ASSESSMENT YEAR : 2010-11 ANOOP THATAI F-8, OKHLA INDUSTRIAL AREA, PHASE-1, NEW DELHI PAN NO. AAAPT0914G VS. ACIT CENTRAL CIRCLE-II GURGAON APPELLANT BY : SH. M. BARANWAL, SR. DR RESPONDENT BY : SH. TARUN KUMAR, ADVOCATE DATE OF HEARING : 30.07.2021 DATE OF PRONOUNCEMENT : 30.07.2021 2 ORDER PER G.S. PANNU, VP : THIS APPEAL BY THE REVENUE FOR THE ASSESSMENT YEAR 2010-11 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-3, GURGAON DATED 30.06.201 8. 2. THE ITO (ADMN.), NEW DELHI VIDE HER LETTER DATED 16.12.2 019 HAS ENCLOSED THE LETTER DATED 20.11.2019 RECEIVED FROM ACIT (HQ), G URGAON FORWARDING THEREWITH THE LIST OF 34 CASES FOR WITHDRAWAL OF APPEAL S FILED U/S. 253 (1) OF THE ACT BEFORE THE TRIBUNAL, BY THE REVENUE, WHER E TAX EFFECT INVOLVED IS BELOW THE MONETARY LIMIT OF RS. 50 LACS, AS PRESCRIBE D BY CBDT IN ITS CIRCULAR NO.17/2019 DATED 8 AUGUST 2019. LD. DR HAS SUBMITTED THAT THE PRESENT APPEAL FOR A.Y.2010-11 IS MENTIONED AT SL. NO.10 OF THE AFORESAID LIST OF CASES. IN VIEW OF THE ABOVE LD. DR HAS REQUESTED THAT THE CAPT IONED REVENUES APPEAL MAY BE DISMISSED. 3. THE LD. AR DO NOT CONTROVERT THE AFORESAID PROPOSITION. 4. IN VIEW OF THE ABOVE POSITION, WE DEEM IT PROPER TO DISMISS THE A PPEAL OF THE REVENUE IN THE LIGHT OF THE CIRCULAR NO.17/2019 OF THE CBDT DATED 8 AUGUST, 2019, AS NOT MAINTAINABLE. CROSS OBJECTION NO. 189/DEL/2018 (A.Y. 2010-11) 5. IN VIEW OF THE FACT THAT THE APPEAL OF THE REVENUE HAS ALREADY BEEN DISMISSED BY THE TRIBUNAL AS AFORESAID BEING NOT FOUND MAINTAINABLE ON ACCOUNT OF LOW TAX EFFECT, THE CROSS-OBJECTION FILED BY THE ASSESSEE HAS BECOME INFRUCTUOUS, AND, ACCORDINGLY, IS DISMISSED AS NOT PRESSED. 3 6. IN THE RESULT, THE APPEAL FILED BY THE REVENUE AND THE CROSS-OBJECTION OF THE ASSESSEE IS DISMISSED. ABOVE DECISION WAS ANNOUNCED IN THE PRESENCE OF BOTH THE PARTIES ON CONCLUSION OF VIRTUAL HEARING ON 30 AUGUST, 2020. 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 BY ORDER 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