ITO, New Delhi V. M/s. Sameer Associates Pvt. Ltd., Faridabad

ITA 1545/DEL/2016

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 9092 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 4 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-08-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 23-03-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JAGDISH SINGH DAHIYA
• Assessee Lawyers: KAPIL GOYAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES B, NEW DELHI BEFORE SH. AMIT SHUKLA, JUDICIAL MEMBER DR. B. R. R. KUMAR, ACCOUNTANT MEMBER (E-COURT MODULE) ITA NO. 1545/DEL/2016 : ASSTT. YEAR : 200 7-08 INCOME TAX OFFICER, WARD-22(2), NEW DELHI VS M/S SAMEER ASSOCIATES PVT. LTD., (FORMERLY KNOWN AS SUMIDA INTERNATIONAL PVT. LTD.) 598, SECTOR-37, FARIDABAD, HARYANA (APPELLANT) (RESPONDENT) PAN NO. AACCS7644H ASSESSEE BY : SH. KAPIL GOYAL, ADV. REVENUE BY : SH. JAGDISH SINGH DAHIYA, SR. DR DATE OF HEARING: 04 . 08 .2020 DATE OF PRONOUNCEMENT: 04 .08 .2020 ORDER PER AMIT SHUKLA, JUDICIAL MEMBER: THE PRESENT APPEAL HAS BEEN FILED BY THE REVENUE AG AINST THE ORDER OF LD. CIT (A)-28, NEW DELHI DATED 18.01. 2016. 2. ACCORDING TO CIRCULAR NO. 17/2019 DATED 08/08/20 19, THE CBDT IN SUPERSESSION OF EARLIER INSTRUCTIONS HAS DI RECTED THAT DEPARTMENTS APPEALS BEFORE ITAT SHALL NOT BE FILED IN CASES WHERE THE TAX EFFECT DOES NOT EXCEED THE MONETARY L IMIT OF RS. 50 LACS. THE TAX WILL NOT INCLUDE ANY INTEREST THE REON. IT IS FURTHER CLARIFIED THAT EVEN IF IN THE CASE OF AN AS SESSEE, DISPUTED ISSUES ARISE IN MORE THAN ONE ASSESSMENT Y EAR, APPEAL CANNOT BE FILED IN RESPECT OF SUCH ASSESSMEN T YEAR OR ITA NO. 1545/DEL/2016 SAMEER ASSOCIATES PVT. LTD. 2 YEARS IN WHICH THE TAX EFFECT IN RESPECT OF DISPUTE D ISSUES EXCEEDS THE MONETARY LIMIT SO SPECIFIED. 3. ADMITTEDLY, IN THE DEPARTMENTAL APPEAL, THE TAX EFFECT IS LESS THAN RS. 50 LACS, THEREFORE, DEPARTMENTAL APPE AL IS NOT MAINTAINABLE. THE LD. DR COULD NOT BRING TO OUR NO TICE ANY EXCEPTIONS MENTIONED IN THE SAID CIRCULAR. 4. IN THE RESULT, THE APPEAL OF THE REVENUE IS DIS MISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 04/08/2020. SD/- SD/- (DR. B.R.R. KUMAR) ( AMIT SHUKLA) ACCOUNTANT MEMBER JUDICIAL MEM BER DATED: 04/08/2020 *SUBODH* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR