M/s. Relsys India Pvt. Ltd., New Delhi V. DCIT, New Delhi

CO 22/DEL/2016

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 6990 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 9 month(s) 7 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 15-10-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2009-2010
• Appeal Filed On: 08-01-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: NIDHI SHARMASR
• Keywords: Tax effect

Judgement Text

1 ITA NO. 3866/DEL/2015 AND CO NO. 22/DEL/2016 A.Y. 2009-10 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI I-2 B ENCH, NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER, AND SHRI SUCHITRA KAMBLE, JUDICIAL MEMBER, ITA NO.3866/DEL/2015 [ASSESSMENT YEAR: 2009-10] DCIT, CIRCLE-21(1), ROOM NO.222, C.R. BUILDING, I.P. ESTATE, NEW DELHI-110001 M/S RELSYS INDIA PVT. LTD. C/O-ORACLE INDIA PVT. LTD. F-01/02, 1 ST FLOOR, SALCON RASVILAS, D-1, DISTRICT CENTRE SAKET, NEW DELHI-110017 PAN-AACCR4607D APPELLANT RESPONDENT CROSS OBJECTION NO.22/DEL/2016 (ARISING OUT OF ITA NO.3866/DEL/2015) [ASSESSMENT YEAR: 2009-10] M/S RELSYS INDIA PVT. LTD. C/O-ORACLE INDIA PVT. LTD. F-01/02, 1 ST FLOOR, SALCON RASVILAS, D-1, DISTRICT CENTRE SAKET, NEW DELHI-110017 DCIT, CIRCLE-21(1), ROOM NO.222, C.R. BUILDING, I.P. ESTATE, NEW DELHI-110001 PAN-AACCR4607D APPELLANT RESPONDENT APPELLANT BY SHRI TARANDEEP SINGH RESPONDENT BY SMT. NIDHI SHARMA-SR. DR DATE OF HEARING 15/10/2019 DATE OF PRONOUNCEMENT 15/10/2019 ORDER PER SUCHITRA KAMBLE, JUDICIAL MEMBER THE APPEAL FILED BY THE REVENUE AND CROSS OBJECTION FILED BY THE ASSESSEE ARE AGAINST THE ORDER OF CIT(A)-44, NEW D ELHI, DATED 30/03/2015 RELATING TO ASSESSMENT YEARS 2009-10. 2 2. AT THE OUTSET, THE LD. AR DREW OUR ATTENTION THA T THE TAX EFFECT INVOLVED IN THIS APPEAL IS BELOW RS. 50 LAKHS. ON T HE OTHER HAND, THE LD. DR FOR THE REVENUE DID NOT CONTROVERT THE ARGUMENTS OF THE LD. AR. 3. WE FIND THAT THE CBDT VIDE CIRCULAR NO.17/2019 D ATED 08/08/2019 HAS REVISED THE MONETARY LIMIT FOR FILING THE APPEA LS BEFORE THE TRIBUNAL TO RS.50 LACS. FURTHER, CBDT VIDE LETTER DATED 20/08/ 2019 HAS ALSO CLARIFIED THAT CIRCULAR NO.17/2019 WOULD BE APPLICABLE TO ALL PENDING APPEALS. IN SUCH CIRCUMSTANCES, THE PRESENT APPEALS FILED BY TH E REVENUE IN CASE OF LOW TAX EFFECT IS NOT MAINTAINABLE. 4. BEFORE PARTING, WE CLARIFY HERE THAT THE REVENUE SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR RE-INSTITUTION OF APPEAL, IF THE REQUISITE MATERIAL IS BROUGHT TO SHOW THAT THE APPEALS ARE PROTECTED BY T HE EXCEPTIONS PRESCRIBED IN PARA 10 OF THE CIRCULAR DATED 11/07/2018. 5. AS REGARDS TO CROSS OBJECTION, THE LD. AR SUBMIT TED THAT THE SAME IS NOT PRESSED. 6. IN CONCLUSION, BY APPLYING THE CBDT CIRCULAR DAT ED 08/08/2019 AND LETTER DATED 20/08/2019 (SUPRA), THE APPEAL OF THE REVENUE AND THE CROSS OBJECTION OF THE ASSESSEE ARE DISMISSED. 7. IN THE RESULT, APPEAL OF THE REVENUE AS WELL AS THE CROSS OBJECTION OF THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 15/10/2019. SD/- SD/- [R.K. PANDA] [SUCHI TRA KAMBLE] ACCOUNTANT MEMBER JUDI CIAL MEMBER 15/ 10/2019. SHEKHAR, SR. P.S COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 3 5. DR ASST. REGISTRAR, ITAT, NEW DELHI