ITO, Ward-1(3), New Delhi V. Acrux Consultancy Solutions P.Ltd, New Delhi

ITA 2145/DEL/2018

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 2555 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 11 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-03-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 27-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GAURAV DUDEJA
• Keywords: Tax effect

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI SMC-2 BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ITA NO. 2145/DEL/2018 [ASSESSMENT YEAR: 2014-15] THE I.T.O VS. M/S ACRUX CONSULTANCY SOLUTIONS PVT LTD WARD 1(3) PLOT NO. 62E, FIRST FLOOR, POCKET B-7 NEW DELHI PHASE 3, MAYUR VIHAR, NEW DELHI PAN: AAJCA 8721 C [APPELLANT] [RESPONDENT] DATE OF HEARING : 18.03.2020 DATE OF PRONOUNCEMENT : 18.03.2020 ASSESSEE BY : NONE REVENUE BY : SHRI GAURAV DUDEJA, SR. DR ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER: THIS APPEAL BY THE REVENUE IS PREFERRED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX [APPEALS] - 1, NEW DELHI DATED 03.01.2018 PERTAINING TO ASSESSMENT YEAR 2014-15. 2 2. A PERUSAL OF THE GRIEVANCE OF THE REVENUE SHOWS THAT THE TAX EFFECT WOULD BE LESS THAN RS. 50 LAKHS, THEREFORE, THIS APPEAL IS NOT MAINTAINABLE AS PER CBDT CIRCULAR NO. 17/2019 DATED 08.08.2019. 3. THIS APPEAL IS, ACCORDINGLY, DISMISSED WITH LIBE RTY TO THE REVENUE TO APPROACH THE TRIBUNAL AS PER THE PROVISIONS OF L AW, SHOULD IT FEEL THAT THE TAX EFFECT IS MORE THAN RS. 50 LAKHS. 4. IN THE RESULT, THE APPEAL OF THE REVENUE IN ITA NO. 2145/DEL/2018 IS DISMISSED. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 18.03. 2020. SD/- [N.K. BILLAIYA] ACCOUNTANT MEMBER DATED: 18 TH MARCH, 2020. VL/ COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) ASST. REGISTRAR, 5. DR ITAT, NEW DELHI 3 DATE OF DICTATION DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS/PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.PS/PS DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER