DDIT, New Delhi V. M/s. SMS Concast AG, New Delhi

ITA 1389/DEL/2012

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 9706 (ITAT-DELHI)
• Duration Of Justice: 7 year(s) 5 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-09-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 22-05-2017
• Assessment Year: 2008-2009
• Appeal Filed On: 23-03-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: G K DHALL
• Assessee Lawyers: PURNIMA BAJAJ
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES G , NEW DELHI BEFORE SH. AMIT SHUKLA , JUDICIAL MEMBER DR. B. R. R. KUMAR , ACCOUNTANT MEMBER ITA NO. 1389 /DEL/201 2 : ASSTT. YEAR : 2008 - 09 DEPUTY DIRECTOR OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE - 2(2), NEW DELHI VS M/S SMS CONCAST AG, C/O MOHINDER PURI & CO., CA, 1A - D, VANDHANA BUILDING, 11, TOLSTOY MARG, NEW DELHI (APPELLANT) (RESPONDENT) PAN NO. A A DCC2848Q ITA NO. 1914/DEL/2014 : ASSTT. YEAR : 2009 - 10 ITA NO. 6889/DEL/2014 : ASSTT. YEAR : 2010 - 11 DEPUTY DIRECTOR OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE - 2(2), NEW DELHI VS M/S SMS MEER GMBH, C/O MOHINDER PURI & CO., 1A - 1 D, VANDHANA, 11, TOLSTOY MARG, NEW DELHI - 110001 (APPELLANT) (RESPONDENT) PAN NO. AALCS8877R ASSESSEE BY : MS . PURNIMA BAJAJ, CA REVENUE BY : SH. G. K. DHALL, CIT DR ITA NO. 3942/DEL/2016 : ASSTT. YEAR : 2009 - 10 ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE - 41(1), NEW DELHI VS MRS. SUNITA JAIN, PLOT NO. 12, 2 ND FLOOR, SECTOR - 4, MARKET CLUB ROAD, PUNJABI BAGH, NEW DELHI - 110026 (APPELLANT) (RESPONDENT) PAN NO. ACOPJ2411J ASSESSEE BY : NONE REVENUE BY : SH. N. K. BANSAL, SR. DR ITA NO /1389 /DEL /2012, 1914/DEL/2014, 3942, 5203/DEL/2016, 5343/DEL/2015 & 6889/DEL/2014 2 ITA NO. 5203/DEL/2016 : ASSTT. YEAR : 2011 - 12 INCOME TAX OFFICER(E), WARD - 2(3), NEW DELHI - 110002 VS M/S YOUNG WOMEN S CHRISTIAN ASSOCIATION OF DELHI, ASHOK ROAD, NEW DELHI - 110001 (APPELLANT) (RESPONDENT) PAN NO. AAATY0027H ASSESSEE BY : MS. GARGI SETHEE, ADV. REVENUE BY : SH. N. K. BANSAL, SR. DR ITA NO. 5344 /DEL/2015 : ASSTT. YEAR : 2011 - 12 ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 28, NEW DELHI - 110055 VS M/S SIDH AUTOMOBILES LTD., 14, NAZAFGARH ROAD, NEW DELHI - 110015 (APPELLANT) (RESPONDENT) PAN NO. A AACS1312A ASSESSEE BY : SH. RAMESH GOYAL, CA REVENUE BY : SH. S. S. RANA, CIT DR DATE OF HEAR ING: 18 . 09 .201 9 DATE OF PRONOUNCEMENT: 18.09 .201 9 ORDER PER BENCH : THE PRESENT APPEALS FILED BY THE REVENUE IN RESPECT OF DIFFERENT ASSESSEES ARE DIRECTED AGAINST THE ORDERS PASSED BY THE LD. CIT(A) IN RELATION TO THE DIFFERENT ASSESSMENT YEARS. 2. ACCORDING TO CIRCULAR NO. 17/2019 DATED 08/08/2019, THE CBDT IN SUPERSES SION OF EARLIER INSTRUCTIONS HAS DIRECTED THAT DEPARTMENT S APPEALS BEFORE ITAT SHALL NOT BE FILED IN CASES WHERE THE TAX EFFECT DOES NOT EXCEED THE MONETARY LIMIT OF RS. 50 LACS. THE TAX WILL NOT INCLUDE ANY INTEREST THEREON. IT I S FURTHER CLARIFIED THA T EVEN IF IN THE CASE OF AN ASSESSEE, ITA NO /1389 /DEL /2012, 1914/DEL/2014, 3942, 5203/DEL/2016, 5343/DEL/2015 & 6889/DEL/2014 3 DISPUTED ISSUES ARISE IN MORE THAN ONE ASSESSMENT YEAR, APPEAL CANNOT BE FILED IN RESPECT OF SUCH ASSESSMENT YEAR OR YEARS IN WHICH THE TAX EFFECT IN RESPECT OF DISPUTED ISSUES EXCEEDS THE MONETARY LIMIT SO SPECIFIED. 3. ADMITTEDLY, IN THE DEPARTMENTAL APPEAL S , THE TAX EFFECT IS LESS THAN RS. 50 LACS, THEREFORE, DEPARTMEN TAL APPEAL S ARE NOT MAINTAINABLE. THE LD. DR COULD NOT BRING TO OUR NOTICE ANY EXCEPTIONS MENTIONED IN THE SAID CIRCULAR. 4 . IN THE RESULT, ALL THE APPEAL S OF THE REVENUE ARE DISMISSED . (ORDER PRO N OUNC ED IN THE OPEN COURT ON 18 /0 9 /2019). SD/ - SD/ - ( AMIT SHUKLA ) ( DR. B. R. R. KUMAR ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 18 /0 9 /2019 *SUBODH* COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(APPEALS) 5 . DR: ITAT ASSISTANT REGISTRAR