Addl. CIT, Special Range-6, New Delhi V. Nokia India Pvt. Ltd., Gurgaon

ITA 2474/DEL/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 6330 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 9 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-01-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: I2
• Assessment Year: 2004-2005
• Appeal Filed On: 09-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: PARWINDER KAUR
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH I-2 NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI O.P. KANT, ACCOUNTANT MEMBER I.T.A. NO.2474/DEL/2018 ASSESSMENT YEAR 2004-05 ADDL. CIT, SPECIAL RANGE-6, NEW DELHI. V. NOKIA INDIA PVT. LTD., C/O TEC LEVEL, 18, DLF CYBER CITY, PHASE-III, BUILDING NO.5, TOWER-A, GURGAON. TAN/PAN: AAACN2170R (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI DEEPAK CHOPRA, ADV. & SHRI ANKUL GOYAL, ADV. RESPONDENT BY: PARWINDER KAUR, CIT-D.R. DATE OF HEARING: 19 01 2021 DATE OF PRONOUNCEMENT: 19 01 2021 O R D E R PER AMIT SHUKLA, J.M.: THE AFORESAID APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE IMPUGNED ORDER DATED 26.12.2017 PASSED BY COMMISSIONER OF INCOME TAX (APPEALS)-XLIV, NEW DELH I FOR THE ASSESSMENT YEAR 2004-05. 2. BEFORE US, LD. COUNSEL FOR THE ASSESSEE SUBMITTE D THAT THE TOTAL DISPUTED AMOUNT AS RAISED IN THE REVENUE S APPEAL IS BELOW THE MONETARY PRESCRIBED LIMIT OF RS.50 LAC AS PER CBDT CIRCULAR NO.17/2019 DATED 08.08.2019, THE APPE AL OF THE REVENUE IS NOT MAINTAINABLE. I.T.A. NO. 2474/DEL/2018 2 3. FURTHER CBDT VIDE CLARIFICATION DATED 20.08.2019 HAS CLARIFIED THAT THE AFORESAID CIRCULAR WILL APPLY TO ALL PENDING APPEALS ALSO. ACCORDINGLY, THE APPEAL OF THE REVENU E IS DISMISSED AS NON MAINTAINABLE AS THE TAX EFFECT IS BELOW RS.50 LAKHS. 5. IN THE RESULT, THE APPEAL FILED BY THE REVENUE I S DISMISSED. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRTUA L HEARING IN THE PRESENCE OF BOTH THE PARTIES ON 19 TH JANUARY, 2021. SD/- SD/- [O.P. KANT] [AMIT SHUKLA] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 19 TH JANUARY, 2021 PKK: