ACIT Special Range-8, New Delhi V. S.C. Johnson Products Pvt. Ltd., New Delhi

ITA 1972/DEL/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 7959 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 3 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-06-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2014-2015
• Appeal Filed On: 05-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SH. C. N PRASAD, JUDICIAL MEMBER AND SH. PRADIP KUMAR KEDIA, ACCOUTANT MEMBER ITA No.1972/Del/2019 Assessment Year: 2014-15 ACIT Special Range -8 New Delhi Vs. M/s. S. C. Johnsons Products Pvt. Ltd. M-69, M-Block, Market, Greater Kailash-2, New Delhi-110048 PAN No.AAACL3128M (APPELLANT) (RESPONDENT) Appellant by Sh. H. K. Choudhary, CIT DR Respondent by Sh. K.M. Gupta, Advocate Date of hearing: 13/06/2022 Date of Pronouncement: 13/06/2022 ORDER PER PRADIP KUMAR KEDIA AM: This appeal filed by the revenue is preferred against the order of the CIT(A)-28, New Delhi dated 28.12.2018 for A.Y. 2014-15. 2. The grievance of the revenue show that the tax effect would be less than Rs. 50 lakhs, therefore, this appeal is not 2 maintainable as per CBDT Circular No. 17/2019 dated 08.08.2019. 3. This appeal is, accordingly, dismissed with liberty to the revenue to approach the Tribunal as per the provisions of law, should it feel that the tax effect is more than Rs. 50 lakhs. 4. In the result, the appeal filed by the revenue is dismissed. The order is pronounced in the open court on 13.06.2022. Sd/- Sd/- (C.N. PRASAD) (PRADIP KUMAR KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER *NEHA, Sr. Private Secretary Date:- 13.06.2022 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI