DCIT, New Delhi V. M/s. John Keels BPO Solutions Pvt. Ltd., Gurgaon

ITA 2533/DEL/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 8317 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 8 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-01-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2012-2013
• Appeal Filed On: 27-04-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIJAY CHOUDHARY
• Keywords: Tax effect
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH D, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. KULDIP SINGH, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) ITA NO.2533/DEL/2017 ASSESSMENT YEAR: 2012-13 DY. CIT CIRCLE 13 (2) NEW DELHI VS M/S. JOHN KEELS BPO SOLUTIONS PVT. LTD. 8 TH FLOOR, TOWER B & C, DLF BUILDING NO.6, DLF CYBER CITY, SEZ, GURGAON HARYANA -122002 PAN NO.AAFCA9079F (APPELLANT) (RESPONDENT) APPELLANT BY SH. VIJAY CHOUDHARY, SR DR RESPONDENT BY NONE DATE OF HEARING: 13/01/2021 DATE OF PRONOUNCEMENT: 13/01/2021 ORDER PER N. K. BILLAIYA, AM: THIS APPEAL BY THE REVENUE IS PREFERRED AGAINST THE ORDER OF THE CIT(A)-5, NEW DELHI DATED 01.02.2017 PERTAINING TO A.Y. 2012-13. 2 2. A PERUSAL OF THE GROUNDS OF APPEAL SHOW THAT THE TAX EFFECT WOULD BE LESS THAN RS.50 LACS AND, THEREFORE, THIS APPEAL IS NOT MAINTAINABLE AS PER THE CBDT CIRCULAR NO.17 OF 2019 . THE APPEAL IS ACCORDINGLY DISMISSED. 3. IN THE RESULT, THE APPEAL FILED BY THE REVENUE I S ACCORDINGLY DISMISSED. 4. DECISION ANNOUNCED IN THE OPEN COURT IN THE PRES ENCE OF BOTH THE REPRESENTATIVES ON 13.01.2021. SD/- SD/- (KULDIP SINGH) (N. K. BILLAIYA) JUDICIAL MEMBER ACCOU NTANT MEMBER *NEHA* DATE:- 13.01.2021 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGI STRAR ITAT NEW DELHI 3 DATE OF DICTATION 13.01.2021 DATE ON WHICH THE TYP ED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 13.01.2021 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER 13.01.2021 DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS/PS 13.01.2021 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 13.01.2021 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/ PS 13.01.2021 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 13.01.2021 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 13.01.2021 DATE ON WHICH FILE GOES TO THE HEAD CLERK. THE DATE ON WHICH F ILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER 4