DCIT, CIRCLE- 16(2), NEW DELHI V. METROPOLIS HEALTHCARE LTD., Mumbai

ITA 1950/DEL/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 0445 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 8 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-12-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2014-2015
• Appeal Filed On: 21-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SARAS KUMAR
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G, NEW DELHI , . . , BEFORE MS. SUSHMA CHOWLA, JUDICIAL MEMBER & SH. N.K. BILLAIYA, ACCOUNTANT MEMBER . .. . / ITA NO: 1950/DEL/2018 / ASSESSMENT YEAR: 2014-15 DCIT, CIRCLE-16(2), NEW DELHI, .......... /APPELLANT VS M/S METROPOLIS HEALTHCARE LTD. 205-D, UDYOG BHAVAN, SUDAM KALU AHIRE MARG, WORLI, BEHIND GLAZO, MUMBAI, MAHARASHTRA-400030 . / RESPONDENT PAN-AACCP1414E / APPELLANT BY : SH. SARAS KUMAR, SR.DR / RESPONDENT BY : NONE / DATE OF HEARING: 18.12.2019 / DATE OF PRONOUNCEMENT: 20.12.2019 / ORDER PER SUSHMA CHOWLA, JM: THE APPEAL FILED BY REVENUE IS AGAINS T ORDER OF CIT(A)- 15, NEW DELHI, DATED 29/12/2017 RELATING TO ASSESSM ENT YEAR 2014-15. 2 ITA NO.1950/DEL/2018 ASSESS MENT YEAR: 2014-15 2. DESPITE OF SERVICE OF NOTICE, NONE APPEARED ON B EHALF OF THE ASSESSEE. HOWEVER, LD. DR FOR THE REVENUE POINTED OUT THAT TH E PRESENT APPEAL IS TO BE WITHDRAWN AS THE TAX EFFECT INVOLVED IN THE CASE IS BELOW RS.50 LAKHS. 3. THE CBDT VIDE CIRCULAR NO.17/2019 DATED 08/08/20 19 HAS REVISED THE MONETARY LIMIT FOR FILING THE APPEAL BEFORE THE TRIBUNAL TO RS.50 LAKHS. 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, THE PRESENT APPEAL FILED BY THE REVE NUE IN CASE OF LOW TAX EFFECT IS NOT MAINTAINABLE. 4. BEFORE PARTING, WE CLARIFY HERE THAT THE REVENUE SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR RE-INSTITUTION OF APPEAL, IF THE REQUISITE MATERIAL IS BROUGHT TO SHOW THAT THE APPEAL IS PROTECTED BY THE EXCEPTIONS PRESCRIBED IN PARA 10 OF THE CIRCULAR DATED 11/07/2 018. 5. IN CONCLUSION, BY APPLYING THE CBDT CIRCULAR DAT ED 08/08/2019 AND LETTER DATED 20/08/2019 (SUPRA), THE APPEAL OF THE REVENUE IS DISMISSED AS WITHDRAWN/NOT PRESSED. 6. IN THE RESULT, APPEAL FILED BY THE REVENUE IS DI SMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 20 TH DAY OF DECEMBER, 2019. SD/- SD/- (N. K. BILLAIYA) (SUSHMA CHOWLA) /ACCOUNTANT MEMBER /JUDICIAL MEMBER / DATED : 20 TH DECEMBER, 2019 . 3 ITA NO.1950/DEL/2018 ASSESS MENT YEAR: 2014-15 S. SHEKHAR, SR. P.S. COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. / THE CIT(A) 4. / DR, ITAT, DELHI 5. GUARD FILE. / BY ORDER , /ASSISTANT REGISTRAR, / ITAT, DELHI