IServices India Pvt. Ltd., New Delhi V. DCIT, New Delhi

CO 423/DEL/2015

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 0347 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 10 month(s) 28 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 20-11-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: H
• Assessment Year: 2008-2009
• Appeal Filed On: 23-12-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: NIPPUN MITTAL
• Keywords: Tax effect

Judgement Text

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA NO. 5370/DEL/2015 ASSTT. YEAR: 2008-09 CO NO. 423/DEL/2015 (IN ITA NO. 5370/DEL/2015) ASSTT. YEAR 2008-09 SERVICES INDIA PVT. LTD. B-44, MALCHA MARG, CHANKYA PURI NEW DELHI PAN AABC10800Q VS. DCIT CENTRAL CIRCLE-19, ROOM NO. 104, ARA CENTRE, E-2, JHANDEWALAN EXTN. NEW DELHI -110055 (APPELLANT) (RESPONDENT O R D E R DCIT CENTRAL CIRCLE-19, ROOM NO. 104, ARA CENTRE, E-2, JHANDEWALAN EXTN. NEW DELHI -110055 VS. SERVICES INDIA PVT. LTD. B-44, MALCHA MARG, CHANKYA PURI NEW DELHI PAN AABC10800Q (APPELLANT) (RESPONDENT) DEPARTMENT BY: SHRI AMIT KATOCH , SR. DR ASSESSEE BY : SHRI N IPPU N MITTAL CA DATE OF HEARING 20/11 /201 8 DATE OF PRONOUNCEMENT 27 / 11 /2018 2 PER AMIT SHUKLA, J.M. THE APPEAL FILED BY THE REVENUE IS DIRECTED AGAINST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS), XXVII, NEW DELHI DATED 08.06.2015 PERTAINING TO THE ASSESSMENT YEAR 2008-09. IN THIS CASE THE ADDITION DISPUTED BEFORE THE LD. CIT(A) WAS ONLY RS. 15,34,120/- WHICH HAS BEEN DELETED BY THE LD. CIT(A) AGAINST WHICH DEPARTMENT HAS COME INTO APPEAL. 2. HOWEVER, IN THE GROUNDS OF APPEAL RAISED BY THE DEPARTMENT IT IS NOTICED THAT A DIFFERENT FIGURE HAS BEEN TAKEN WHICH DOES NOT CORRESPOND TO THE IMPUGNED ORDERS. LD. CIT (DR) ADMITTED THAT THE GROUNDS FILED BY THE REVENUE IS APPARENTLY INCORRECT AND THE ONLY DISPUTED AMOUNT IS OF RS. 15,34,120/-, BECAUSE THE ADDITION MADE BY THE AO WAS ITSELF RS. 15,34,120/-. THE TAX EFFECT ON THE DISPUTED AMOUNT IS THUS MUCH BELOW RS. 20 LACS, WHICH FACT HAS BEEN ADMITTED BY BOTH THE PARTIES THE TAX EFFECT IS BELOW THE MONETARY LIMIT OF RS. 20 LAKHS. NOW IN VIEW OF CBDT CIRCULAR NO.03/2018 DATED 11TH JULY 2018 WHEREIN IT HAS CLARIFIED THAT THE REVENUE WOULD NOT PREFER AN APPEAL BEFORE THE TRIBUNAL IF THE TAX EFFECT IS LESS THAN RS.20 LAKHS. 3. ACCORDINGLY, REVENUES APPEAL IS DISMISSED AS NOT MAINTAINABLE. CO NO. 423/DEL/2015 ASSTT. YEAR 2008-09 AT THE TIME OF HEARING LD. COUNSEL SUBMITTED THAT CROSS OBJECTION FILED BY THE ASSESSEE BECOMES INFRUCTUOUS AND IS DISMISSED AS SUCH. 3 4. IN THE RESULT, THE APPEAL OF THE REVENUE AS WELL AS CO OF THE ASSESSEE STAND DISMISSED IN-LIMINIE. ORDER PRONOUNCED IN THE OPEN COURT ON 27 TH NOVEMBER, 2018. SD/- SD/- (ANADEE NATH MISSHRA) (AMIT SHUKLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 27/11/2018 VEENA COPY FORWARDED TO 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI