ACIT, Circle- 61(1), New Delhi V. Associated Law Advisers, New Delhi

ITA 3113/DEL/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 5816 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 5 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-09-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2015-2016
• Appeal Filed On: 10-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect
• Section: 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI BENCH BENCH BENCH BENCH A AA A : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU, ,, , VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND SHRI KULDIP SINGH SHRI KULDIP SINGH SHRI KULDIP SINGH SHRI KULDIP SINGH, JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA NO. ITA NO. ITA NO. ITA NO. 3113 3113 3113 3113 /DEL/201 /DEL/201 /DEL/201 /DEL/201 9 99 9 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 20 2020 20 15 1515 15 - -- - 16 1616 16 ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF IN ININ INCOME TAX, COME TAX, COME TAX, COME TAX, C CC CI II IRCLE RCLE RCLE RCLE- -- -61(1), 61(1), 61(1), 61(1), NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. VS. VS. VS. VS. M/S ASSOCIATED LAW ADVISERS, M/S ASSOCIATED LAW ADVISERS, M/S ASSOCIATED LAW ADVISERS, M/S ASSOCIATED LAW ADVISERS, 612A, ANTRIKSH BHAWAN, 612A, ANTRIKSH BHAWAN, 612A, ANTRIKSH BHAWAN, 612A, ANTRIKSH BHAWAN, 22, KASTURBA GANDHI MARG, 22, KASTURBA GANDHI MARG, 22, KASTURBA GANDHI MARG, 22, KASTURBA GANDHI MARG, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 001. 110 001. 110 001. 110 001. PAN : PAN : PAN : PAN : AAAFA8774F. AAAFA8774F. AAAFA8774F. AAAFA8774F. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SUNIL KUMAR YADAV , SENIOR DR. RESPOND ENT BY : SH RI R.P. MALL, ADVOCATE. DATE OF HEARING : 30.09.2020 30.09.2020 30.09.2020 30.09.2020 DATE OF PRONOUNCEMENT : 30.09 30.09 30.09 30.09.2020 .2020 .2020 .2020 ORDER ORDER ORDER ORDER PER G.S. PANNU PER G.S. PANNU PER G.S. PANNU PER G.S. PANNU, , , , VP VPVP VP : :: : THIS APPEAL BY THE REVENUE FOR THE ASSESSMENT YEAR 2015-16 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-20, NE W DELHI DATED 16 TH JANUARY, 2019. 2. VIDE E-MAIL DATED 21 ST SEPTEMBER, 2020, THE LEARNED COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE TAX EFFECT IN T HIS APPEAL BY THE REVENUE IS BELOW `50 LAKHS. THE CBDT IN ITS CIRCULA R NO.17/2019 DATED 8 TH AUGUST, 2019 HAS REVISED THE MONETARY LIMIT FOR FI LING OF THE DEPARTMENTAL APPEALS TO THE ITAT AT `50 LAKHS. HE HAS, THEREFORE, REQUESTED THAT THE REVENUES APPEAL MAY BE DISMISSE D. 3. LEARNED SENIOR DR AGREED THAT THE TAX EFFECT IN THIS APPEAL OF THE REVENUE IS BELOW `50 LAKHS. ITA-3113/DEL/2019 2 4. IN VIEW OF THE ABOVE POSITION, WE DEEM IT PROPER TO DISMISS THE APPEAL OF THE REVENUE IN THE LIGHT OF THE CIRCULAR NO.17/2019 OF THE CBDT DATED 8 TH AUGUST, 2019, AS NOT MAINTAINABLE. 5. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED. ABOVE DECISION WAS ANNOUNCED IN THE PRESENCE OF BOT H THE PARTIES ON CONCLUSION OF VIRTUAL HEARING ON 30 TH SEPTEMBER, 2020. SD/- SD/- (KULDIP SINGH (KULDIP SINGH (KULDIP SINGH (KULDIP SINGH ) )) ) (G.S. PANNU (G.S. PANNU (G.S. PANNU (G.S. PANNU ) )) ) JUDICIAL JUDICIAL JUDICIAL JUDICIAL MEMBER MEMBER MEMBER MEMBER VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VK. COPY FORWARDED TO: - 1. APPELLANT : ASSISTANT COMMISSIONER OF INCOME T AX, ASSISTANT COMMISSIONER OF INCOME TAX, ASSISTANT COMMISSIONER OF INCOME TAX, ASSISTANT COMMISSIONER OF INCOME TAX, CI CICI CIRCLE RCLE RCLE RCLE- -- -61(1),NEW DELHI. 61(1),NEW DELHI. 61(1),NEW DELHI. 61(1),NEW DELHI. 2. RESPONDENT : M/S ASSOCIATED LAW ADVISERS, M/S ASSOCIATED LAW ADVISERS, M/S ASSOCIATED LAW ADVISERS, M/S ASSOCIATED LAW ADVISERS, 612A, ANTRIKSH BHAWAN, 612A, ANTRIKSH BHAWAN, 612A, ANTRIKSH BHAWAN, 612A, ANTRIKSH BHAWAN, 22, KASTURBA GANDHI MARG, NEW DELHI 22, KASTURBA GANDHI MARG, NEW DELHI 22, KASTURBA GANDHI MARG, NEW DELHI 22, KASTURBA GANDHI MARG, NEW DELHI 110 001. 110 001. 110 001. 110 001. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR