DCIT, Rohtak V. M/s. KLA Food (India) Ltd., New Delhi

ITA 2847/DEL/2015

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 9000 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 4 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-09-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2008-2009
• Appeal Filed On: 08-05-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR VIJAY KUMAR CHADHA
• Keywords: Tax effect

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI D BEN CH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND SH. KULDIP SINGH, JUDICIAL MEMBER ITA NO.2847/DEL/2015 [A.Y 2008-09] DCIT VS. KLA FOOD (INDIA) LTD. ROHTAK CIRCLE 21/3, GROUND FLOOR, ROHTAK GEETA MANDIR MARG, NEAR RAJINDER NAGAR, NEW DELHI PAN NO.AACCK8299G [APPELLANT] [RESPONDENT] APPELLANT BY : DR. VIJAY KUMAR CHADHA, SR. DR RESPONDENT BY : SH. LALIT KUMAR, ADVOCATE CROSS OBJECTION NO.334/DEL/2015 (IN ITA NO.2847/DEL/2015) [A.Y 2008-09] KLA FOOD (INDIA) LTD. VS. DCIT 21/3, GROUND FLOOR, ROHTAK CIRCLE GEETA MANDIR MARG, NEAR RAJINDER ROHTAK NAGAR, NEW DELHI PAN NO.AACCK8299G [APPELLANT] [RESPONDENT] APPELLANT BY : SH. LALIT KUMAR, ADVOCATE RESPONDENT BY : DR. VIJAY KUMAR CHADHA, SR. DR DATE OF HEARING : 24.09.2019 DATE OF PRONOUNCEMENT : 24.0 9.2019 2 ORDER PER N. K. BILLAIYA , AM : THE ABOVE CAPTIONED APPEAL BY THE REVENUE IS TAKEN UP AS IN THIS APPEAL THE TAX EFFECT IS LESS THAN THE MONETARY LIM IT FIXED BY THE CBDT IN ITS CIRCULAR NO.17/2019 DATED 08.08.2019. 2. VIDE LETTER DATED 20.08.2019 ADDRESSED TO ALL TH E PRINCIPAL CHIEF COMMISSIONERS OF INCOME TAX, THE BOARD HAS CLARIFIE D THAT CIRCULAR NO.17/2019 IS APPLICABLE TO ALL PENDING APPEALS. 3. IN THE LIGHT OF THE CBDT CIRCULAR NO.17/2019 THE ABOVE APPEAL BY THE REVENUE IS DISMISSED. CROSS OBJECTION NO.334/DEL/2015 (A.Y.2008-09) 4. CROSS OBJECTION IS DISMISSED AS WITHDRAWN. 5. IN THE RESULT, THE APPEAL FILED BY THE REVENUE A ND CROSS OBJECTION FILED BY THE ASSESSEE STAND DISMISSED. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 24.09. 2019. SD/- SD/- [KULDIP SINGH] [N.K. B ILLAIYA] JUDICIAL MEMBER A CCOUNTANT MEMBER DATED: 24 SEPTEMBER, 2019 *NEHA* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CITI 4. CIT(A) 5. DR ASST. REGISTRAR ITAT, NEW DELHI 3 DATE OF DICTATION 24.09.2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 24.09.2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER 24.09.2019 DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS /PS 24.09.2019 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 24.09.2019 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/ PS 24.09.2019 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WE BSITE OF ITAT 24.09.2019 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 24.09.2019 DATE ON WHICH FILE GOES TO THE HEAD CLERK. THE DATE ON WHICH FILE GOES TO THE ASSISTANT REGISTRA R FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER