DCIT (International Taxation), New Delhi V. M/s. eServGlobal SAS, New Delhi

ITA 2832/DEL/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 9596 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 8 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-01-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 05-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: PUR USHOTTAM ANAND
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH D, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER ITA NO.2832/DEL/2017 ASSESSMENT YEAR: 2012-13 DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1 (2) (2), CIVIC CENTRE, DR. SHYAMA PRASAD MUKHERJEE MARG, NEW DELHI VS M/S. ESERGLOBAL SAS UNIT-16, GROUND FLOOR, D-4, DISTRICT CENTRE, RECTANGLE -1, SAKET, NEW DELHI-110017 PAN NO.AAACF7202Q (APPELLANT) (RESPONDENT) APPELLANT BY SH. UMESH TAKYAR, SR. DR. RESPONDENT BY SH. PURUSHOTTAM ANAND, ADVOCATE DATE OF HEARING: 05/01/2021 DATE OF PRONOUNCEMENT: 05/01/2021 ORDER PER N. K. BILLAIYA, AM: THIS APPEAL BY THE REVENUE IS PREFERRED AGAINST THE ORDER OF THE CIT(A)-42, NEW DELHI DATED 19.10.2016 PERTAININ G 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 05.01.2021. SD/- SD/- (SUCHITRA KAMBLE) (N. K. BILLAIYA) JUDICIAL MEMBER ACCOU NTANT MEMBER *NEHA* DATE:-05.01.2021 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 05. 01.2021 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 05. 01.2021 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER 05. 01.2021 DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS/PS 05. 01.2021 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 05. 01.2021 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/ PS 05. 01.2021 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 05. 01.2021 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 05. 01.2021 DATE ON WHICH F ILE GOES TO THE HEAD CLERK. THE DATE ON WHICH FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER 4