DCIT, New Delhi V. M/s Metro Ortem Ltd., New Delhi

ITA 1502/DEL/2016

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 6225 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 6 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-10-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 21-03-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NIDHI SRIVASTAVA
• Assessee Lawyers: SIDHARTH KANWAR; SALIL KAPOOR ADV
• Keywords: Tax effect

Judgement Text

PAGE | 1 , IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH B NEW DELHI ! ! ! ! $ $$ $ $ $$ $ $ $$ $ $ $$ $ %&% %&% %&% %&% ' ' ' ' BEFORE MS. SUSHMA CHOWLA, JUDICIAL MEMBER & DR. B.R.R.KUMAR, ACCOUNTANT MEMBER ! ! ! !$ $$ $ / ITA NOS:-1502, 1503 & 1504/DEL/2016 (( (( (( (( / ASSESSMENT YEARS: 2007-08, 2008-09 & 2011-12 THE DCIT, CENTRAL CIRCLE-5, NEW DELHI. ........... )* /APPELLANT VS METRO ORTEM LTD., R/O-134/4 & 135/4, NEAR AJIT ARCADE, KAILASH COLONY, NEW DELHI. PAN- AAACM3393H . +,)* / RESPONDENT )*-.% / APPELLANT BY : MS. NIDHI SRIVASTAVA, CIT DR +,)*-.% / RESPONDENT BY : SH. SIDHARTH KANWAR, ADV. & SH. SALIL KAPOOR, ADV. -/0& / DATE OF HEARING : 09.10.2019 12-/0& / DATE OF PRONOUNCEMENT: 09.10.2019 % % % % / ORDER PER SUSHMA CHOWLA, JM: THESE THREE APPEALS FILED BY REVENUE ARE AGAINST OR DER OF CIT(A)-24, NEW DELHI, DATED 28.01.2016 RELATING TO ASSESSMENT YEARS 2007-08, 2008-09 & 2011-12 RESPECTIVELY AGAINST THE ORDER PA SSED UNDER SECTION 153A/143(3) OF THE INCOME-TAX ACT, 1961 (IN SHORT THE ACT). ITA NOS:-1502, 1503 & 1504/DEL/2016 ASSESSMENT YEARS: 2007-08, 2008-09 & 2011-12 PAGE | 2 2. HOWEVER, LD. DR FOR THE REVENUE POINTED OUT THAT THESE THREE APPEALS ARE TO BE WITHDRAWN AS THE TAX EFFECT INVOL VED IN THESE CASES IS BELOW RS.50 LACS. 3.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 PEND ING APPEALS. IN SUCH CIRCUMSTANCES, THESE THREE APPEALS FILED BY THE REV ENUE 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 APPE ALS, IF THE REQUISITE MATERIAL IS BROUGHT TO SHOW THAT THESE APPEALS ARE PROTECTED BY THE EXCEPTIONS PRESCRIBED IN PARA 10 OF THE CIRCULAR DA TED 11.07.2018. 5. IN CONCLUSION, BY APPLYING THE CBDT CIRCULAR DAT ED 08.08.2019 AND LETTER DATED 20.08.2019 (SUPRA), THE CAPTIONED APPEALS OF THE REVENUE ARE DISMISSED AS WITHDRAWN/NOT PRESSED. 6. IN THE RESULT, THESE THREE APPEALS OF REVENUE AR E DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 09 TH DAY OF OCTOBER, 2019. SD/- SD/- (B.R.R.KUMAR) (SUSHMA CH OWLA) %& %& %& %& /ACCOUNTANT MEMBER /JUDICIAL MEMBER / ! DATED : 09 TH OCTOBER, 2019 . * AMIT KUMAR * ITA NOS:-1502, 1503 & 1504/DEL/2016 ASSESSMENT YEARS: 2007-08, 2008-09 & 2011-12 PAGE | 3 %-+/45%4/6 COPY OF THE ORDER IS FORWARDED TO : 1. )* / THE APPELLANT; 2. +,)* / THE RESPONDENT; 3. 7 8 9 / THE CIT(A) 4. 4:;+/ / DR, ITAT, DELHI 5. ;(< 6 GUARD FILE. % % % % / BY ORDER , ,4/+/ // TRUE COPY // >?@ , ASSISTANT REGISTRAR, ITAT, DELHI