Addl. CIT-(08), New Delhi V. Sopra India Pvt. Ltd., New Delhi

ITA 1174/DEL/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 3243 (ITAT-DELHI)
• Duration Of Justice: 9 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-11-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2011-2012
• Appeal Filed On: 13-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NIDHI SHARMA
• Assessee Lawyers: AKSHAY UPPAL CAS
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: FRIDAY/G, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA NO. 1174/DEL/2019 ASSESSMENT YEAR: 2011-12 ADDL. CIT, SPECIAL RANGE-8, ROOM NO. 199A, 1 ST FLOOR, C.R. BUILDING, NEW DELHI VS. M/S SOPRA INDIA PVT. LTD. 190, SFS HAUZ KHAS, NEW DELHI 110 016 (PAN: AAACM1762C) (APPELLANT) (RESPONDENT) C.O. NO. 92/DEL/2019 IN ITA NO. 1174/DEL/2019 ASSESSMENT YEAR: 2011-12 M/S STERIA (INDIA) LTD. [AS SUCCESSOR- IN- INTERSET OF ERSTWHILE M/S SOPRA INDIA PVT. LTD. SEAVIEW SPECIAL ECONOMIC ZONE, BUILDING- 4, PLOT NO. 20 & 21, SECTOR-135, GAUTAM BUDH NAGAR, UTTAR PRADESH-201304 (PAN: AAACM1762C) VS. ADDL. CIT (08) NEW DELHI 110 002 (APPELLANT) (RESPONDENT) DEPARTMENT BY SMT. NIDHI SHARMA, SR. DR. ASSESSEE BY MS. SHAILY GUPTA, & SH. AKSHAY UPPAL, CAS 2 ORDER PER H.S. SIDHU, JM THE REVENUE HAS FILED THE APPEAL AND THE ASSES SEE HAS FILED THE CROSS OBJECTION AGAINST THE IMPUGNED ORDE R DATED 28.11.2018 PASSED BY THE LD. CIT(A)-43, NEW DELHI RELEVANT TO ASSESSMENT YEAR 2011-12. 2. AT THE TIME OF HEARING BOTH THE PARTIES AGREED T HAT IN THE AFORESAID REVENUE APPEAL THE TAX EFFECT INVOLVE D IS LESS THAN RS. 50 LACS AND THEREFORE, THE SAME SHOULD BE DISMISSED. AT THE SAME TIME, LD. AR FOR THE ASSES SEE SUBMITTED THAT SHE IS NOT PRESSING THE CROSS OBJECT ION FILED BY THE ASSESSEE IN THE AFORESAID REVENUE APPEAL, HE NCE, THE SAME MAY ALSO BE DISMISSED AS NOT PRESSED. 3. KEEPING IN VIEW OF THE STATEMENTS MADE BY BOTH T HE PARTIERS AND IN VIEW OF THE INSTRUCTIONS OF CBDT CI RCULATED VIDE CIRCULAR NO.17/2019 DATED 08.08.2019, THE REVE NUES APPEAL AS WELL AS ASSESSEES CROSS OBJECTION STAND DISMISSED. 3 4. IN THE RESULT, THE REVENUES APPEAL AS WELL AS ASSESSEES CROSS OBJECTION STAND DISMISSED. THE DECISION IS PRONOUNCED ON 15.11.2019. SD/- SD/- (O.P. KANT) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 15.11.2019 SRB COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT. REGISTRAR, ITAT, NEW DELHI 4