DCIT, New Delhi V. M/s Mercer India Pvt. Ltd., Gurgaon

ITA 1557/DEL/2016

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 6219 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 6 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-10-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: I
• Assessment Year: 2011-2012
• Appeal Filed On: 23-03-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUBHA KANT SEHU
• Assessee Lawyers: PUR USHOTTAM ANAND
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH I-1, NEW DELHI BEFORE SH. R. K. PANDA, ACCOUNTANT MEMBER AND. SH. KULDIP SINGH, JUDICIAL MEMBER ITA NO.1557/DEL/2016 ASSESSMENT YEAR: 2011-12 DCIT CIRCLE 16 (2) NEW DELHI VS. MERCER INDIA P. LTD. (NOW KNOW AS MERCER CONSULTING (I) PT. LTD.) 6 TH FLOOR, TOWER-A, DLF BUILDING, SEZ, DLF CYBER CITY, DLF PHASE-III, SECTOR 24 & 25, GURGAON PAN NO. AAFCM3951J (APPELLANT) (RESPONDENT) APPELLANT BY SH.SUBHA KANT SEHU, SR. DR. RESPONDENT BY SH. PURUSHOTTAM ANAND, ADVOCATE DATE OF HEARING: 07/10/2019 DATE OF PRONOUNCEMENT: 10/10/2019 ORDER PER R.K PANDA, AM: THIS APPEAL FILED BY THE REVENUE IS DIRECTED AGAINS T THE ORDER DATED 21.01.2016 PASSED BY THE AO U/S. 144C(1)/ 143 (3) OF THE IT ACT FOR A. Y.2011-12. 2. AN ADJOURNMENT APPLICATION WAS FILED BY THE LD. SENIOR DR ON THE GROUND THAT THE CIT(DR) IS NOT AVAILABLE. HO WEVER, THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT SINCE THE T AX EFFECT INVOLVED IN THE GROUNDS RAISED BY THE REVENUE IS BE LOW RS.50 LACS, PAGE | 2 THEREFORE, THE APPEAL FILED BY THE REVENUE IS NOT M AINTAINABLE. HENCE, THE ADJOURNMENT APPLICATION FILED BY THE REV ENUE IS REJECTED AND THE APPEAL IS BEING DISPOSED OF ON ACC OUNT OF LOW TAX EFFECT. 3. THE LD. COUNSEL FOR THE ASSESSEE AT THE TIME OF HEARING FILED A CHART SUBSTANTIATING THAT THE TAX EFFECT INVOLVED IN THE GROUNDS RAISED BY THE REVENUE IS BELOW OF RS. 50 LACS. THE REFORE, IN VIEW OF THE CBDT CIRCULAR NO.17/2019 DATED 08.08.2019 WH EREBY THE CBDT HAS RAISED THE MONETARY LIMIT OF FILING APPEAL S BY THE REVENUE BEFORE THE TRIBUNAL TO RS.50 LACS, THE APPE AL FILED BY THE REVENUE IS NOT MAINTAINABLE. IT HAS FURTHER BEEN CL ARIFIED BY CBDT SUBSEQUENTLY THAT THE SAID CIRCULAR IS APPLICA BLE EVEN TO PENDING APPEALS. THEREFORE, THE APPEAL FILED BY THE REVENUE HAS TO BE DISMISSED. 4. WE HAVE HEARD THE RIVAL ARGUMENTS MADE BY BOTH T HE SIDES AND PERUSED THE ORDERS OF THE AUTHORITIES BELOW. AD MITTEDLY THE TAX EFFECT INVOLVED IN THE GROUNDS RAISED BY THE RE VENUE IS BELOW RS.50 LACS AS PER CALCULATION SHEET FILED BY THE LD . COUNSEL FOR THE ASSESSEE. THEREFORE, IN VIEW OF CBDT CIRCULAR N O.17/2019 DATED 08.08.2019 RAISING THE MONETARY LIMIT OF FILI NG OF THE APPEALS BY THE REVENUE BEFORE THE TRIBUNAL TO RS. 5 0 LACS THE APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE. I T HAS FURTHER BEEN CLARIFIED BY CBDT SUBSEQUENTLY THAT THE SAID C IRCULAR IS APPLICABLE EVEN TO PENDING APPEALS. WE, THEREFORE, DISMISS THE APPEAL FILED BY THE REVENUE ON ACCOUNT OF LOW TAX E FFECT. 4.1 HOWEVER, IF THE REVENUE AT ANY POINT OF TIME FI NDS THAT THE TAX EFFECT INVOLVED IN THE GROUNDS RAISED BY THE RE VENUE IS MORE PAGE | 3 THAN 50 LACS, THE REVENUE IS AT LIBERTY TO FILE MIS CELLANEOUS APPLICATION BEFORE THE TRIBUNAL FOR RECALLING OF TH IS ORDER. 5. IN THE RESULT, THE APPEAL FILED BY THE REVENU E IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 10.10.2019. SD/- SD/- (KULDIP SINGH) (R.K PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBER *NEHA* DATE:- 10.10.2019 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI DATE OF DICTATION 07.10.2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 07.10.2019 DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS /PS 10.10.2019 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 10.10.2019 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/ PS 10.10.2019 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WE BSITE OF ITAT 10.10.2019 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 10.1 0.2019 DATE ON WHICH FILE GOES TO THE HEAD CLERK. THE DATE ON WHICH FILE GOES TO THE ASSISTANT REGIST RAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER