DCIT, Haridwar V. M/s. Beeam Industries Pvt. Ltd., Haridwar

ITA 1489/DEL/2015

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 7579 (ITAT-DEHRADUN)
• Duration Of Justice: 6 year(s) 5 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-08-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Appeal Filed On: 13-03-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANJAY ARORA
• Assessee Lawyers: N C UPADHYAYA
• Keywords: Tax effect

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN CIRCUIT BENCH : DEHRADUN (THROUGH VIDEO CONFERENCING] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER ITA NO.1489 & 1490 /DEL/2015 [A.Y 2007-08 & 2008-09] THE D. C.I.T VS. M/S BEEAM INDUSTRIES PVT. CIRCLE LTD. PLOT NO.1, SIDCUL, HARIDWAR HARIDWAR PAN : AAGCS2020M [APPELLANT] [RESPONDENT] DATE OF HEARING : 25.08.2021 DATE OF PRONOUNCEMENT : 25.08.2021 ASSESSEE BY : SHRI N. C. UPADHYAYA, CIT DR REVENUE BY : SHRI SANJAY ARORA, CA ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER THESE APPEALS BY THE REVENUE ARE PREFERRED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX [APPEALS], DEHRADUN DATED 17.12.2014 PERTAINING TO ASSESSMENT YEAR 2007-08 AND 2008-09. 2 2. A PERUSAL OF THE GRIEVANCE OF THE REVENUE SHOWS THAT THE TAX EFFECT WOULD BE LESS THAN RS. 50 LAKHS, THEREFORE, THIS APPEAL IS NOT MAINTAINABLE AS PER CBDT CIRCULAR NO. 17/2019 DATED 08.08.2019. 3. THESE APPEALS ARE, ACCORDINGLY, DISMISSED WITH L IBERTY TO THE REVENUE TO APPROACH THE TRIBUNAL AS PER THE PROVISI ONS OF LAW, SHOULD IT FEEL THAT THE TAX EFFECT IS MORE THAN RS. 50 LAK HS. 4. IN THE RESULT, THE APPEALS FILED BY THE REVENUE ARE DISMISSED. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 25.08. 2021 IN THE PRESENCE OF BOTH THE RIVAL REPRESENTATIVES. SD/- SD/- [SUCHITRA KAMBLE] [N .K. BILLAIYA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 25 TH AUGUST, 2021 *NEHA* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASST. REGISTRAR, ITAT, NEW DELHI 3 DATE OF DICTATION 2 5 .08.2021 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 2 5 .08.2021 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER 2 5 .08.2021 DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS/PS 2 5 .08.2021 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 2 5 .08.2021 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.PS/PS 2 5 .08.2021 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 2 5 .08.2021 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 2 5 .08.2021 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER