DCIT, New Delhi V. M/s C-1, India P. Ltd., New Delhi

ITA 1273/DEL/2013

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 5899 (ITAT-DELHI)
• Duration Of Justice: 6 year(s) 6 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-10-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 28-06-2017
• Assessment Year: 2009-2010
• Appeal Filed On: 05-03-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NIDHI SRIVASTAVA
• Keywords: Tax effect
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: B NEW DELHI , , BEFORE MS. SUSHMA CHOWLA, JUDICIAL MEMBER & SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER / ITA NOS.- 416 & 417/DEL/2015 / ASSESSMENT YEARS- 2007-08 & 2008-09 THE ACIT, CENTRAL CIRCLE-13, NEW DELHI .......... /APPELLANT VS C 1 INDIA PVT. LTD., D-5, DEFENCE COLONY, NEW DELHI PAN-AABCC4078L .. !' / RESPONDENT / ITA NOS.- 1273 & 1274/DEL/2013 / ASSESSMENT YEARS- 2009-10 & 2007-08 THE DCIT, CENTRAL CIRCLE-13, NEW DELHI .......... /APPELLANT VS C 1 INDIA PVT. LTD., D-5, 3 RD FLOOR, DEFENCE COLONY, NEW DELHI-110003. PAN-AABCC4078L .. !' / RESPONDENT #$% / APPELLANT BY : MS. NIDHI SRIVASTAVA, CIT DR !' #$% / RESPONDENT BY : SH. AJAY WADHWA, ADV. / ITA NO:- 416 & 417/DEL/2015 & 1273 & 1274/DEL/2013 PAGE | 2 &#'() / DATE OF HEARING : 03.10.2019 *+ #'() / DATE OF PRONOUNCEMENT: 03.10.2019 / ORDER PER SUSHMA CHOWLA, JM: ALL THESE FOUR APPEALS FILED BY REVENUE ARE AGAINST THE SEPARATE ORDERS OF CIT(A)-I, NEW DELHI, DATED 17.11.2014, 17.11.20 14, 06.12.2012 & 06.12.2012 RELATING TO ASSESSMENT YEARS 2007-08, 2 008-09, 2009-10 & 2007-08 AGAINST THE ORDER PASSED UNDER SECTION 271( 1)(C) & U/S 143(3) OF THE INCOME-TAX ACT, 1961 (IN SHORT THE ACT) RESPE CTIVELY. 2. THE LD. DR FOR THE REVENUE POINTED OUT THAT THES E APPEALS ARE TO BE WITHDRAWN AS THE TAX EFFECT INVOLVED IN THE CASES I S BELOW RS.50 LACS. 3. THE CBDT VIDE CIRCULAR NO.17/2019 DATED 08.08.20 19 HAS REVISED THE MONETARY LIMIT FOR FILING THE APPEALS BEFORE TH E 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 APPEA LS. IN SUCH CIRCUMSTANCES, ALL THESE APPEALS FILED BY THE REVEN UE IN CASE OF LOW TAX EFFECT ARE NOT MAINTAINABLE. 4. BEFORE PARTING, WE CLARIFY HERE THAT THE REVENUE SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR RE-INSTITUTION OF APPEALS , IF THE REQUISITE MATERIAL IS BROUGHT TO SHOW THAT THE APPEALS ARE PROTECTED B Y THE EXCEPTIONS PRESCRIBED IN PARA 10 OF THE CIRCULAR DATED 11.07.2 018. / ITA NO:- 416 & 417/DEL/2015 & 1273 & 1274/DEL/2013 PAGE | 3 5. IN CONCLUSION, BY APPLYING THE CBDT CIRCULAR DAT ED 08.08.2019 AND LETTER DATED 20.08.2019 (SUPRA), THE CAPTIONED APPE ALS OF THE REVENUE ARE DISMISSED AS WITHDRAWN/NOT PRESSED. 6. IN THE RESULT, THESE FOUR APPEALS FILED BY THE R EVENUE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 03 RD DAY OF OCTOBER, 2019. SD/- SD/- (B.R.R. KUMAR) (SUSH MA CHOWLA) - - - - /ACCOUNTANT MEMBER - - - - /JUDICIAL MEMBER / DATED : 03 RD OCTOBER, 2019 . SH ,#!'./.'0 COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. !' / THE RESPONDENT; 3. &1 2 3 / THE CIT(A) 4. .45!' / DR, ITAT, DELHI 5. 567 0 GUARD FILE. ,& ,& ,& ,& / BY ORDER , '.'!' // TRUE COPY // 9:-; , / ITAT, DELHI