ACIT, New Delhi V. M/s. Houston Technologies Ltd., New Delhi

ITA 3172/DEL/2016

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 5894 (ITAT-DELHI)
• Duration Of Justice: 5 year(s) 9 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-03-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 31-05-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VINOD GARG
• Assessee Lawyers: SUMAN MALIK
• Section: 6; 15; 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.A. No.3172/DEL/2016 Assessment Year 2012-13 Assistant Commissioner of Income Tax, Central Circle-3, New Delhi. v. M/s. Houston Technologies Ltd., Splendor Forum, 5 th Floor, Unit No.500, Plot No.3, Jasola District Centre, New Delhi. TAN/PAN: AAACH7963C (Appellant) (Respondent) Appellant by: Shri Vinod Garg, CA Respondent by: Mrs. Suman Malik, Sr.D.R. Date of hearing: 29 03 2022 Date of pronouncement: 29 03 2022 O R D E R PER PRADIP KUMAR KEDIA, A.M.: The c apt io ne d ap p eal ha s be en f i le d at th e i ns ta nc e o f the Re ven ue a gai ns t t he or der of t he Co mmi s si on er of Inc o me Ta x (Ap pe al s) -X XI II, Ne w D el hi [ ‘ CI T( A)’ i n s ho rt ], da te d 2 2. 03 .2 01 6 ari si ng f ro m th e o rde r of the A ss es s ing Of f icer d ate d 31. 03 .2 01 5 pas se d u nd er Se ct i on 15 3A r. w.s . 1 4 3(3 ) of t he Inc om e Ta x A ct , 19 61 (t he A ct) c on c ern in g AY 2 01 2- 13 . 2. Bef or e u s, Ld . D R f or th e R ev en ue in vit ed ou r a tt en tio n to t he wor ki ng of ta x e f f ect pre pa re d b y the As se ss in g O f ficer an d su b mitt ed t ha t th e tot al d is pu te d a mo unt a s ra is ed i n th e Rev en ue’ s app ea l a mou nt in g t o Rs .1 ,5 0, 58 ,8 20/ - on w hi ch t he tot al t ax ef f ect i s Rs .4 8,8 5, 83 4/ - wh i ch is b el ow t he mo net ar y pr es cri be d li mit of Rs .5 0 la c a s p er CB DT Ci rc ul ar No .17 /2 01 9 d at ed 08 .08. 20 19 . I t I.T.A. No.3172/Del/2016 2 was t hu s f ai rl y s ub mit te d th at th e ap pe al of R ev en ue is n ot mai nt ai na bl e i n vi e w of th e CB DT c ir c ula r. 3. No tic ea bl y, C BD T vi de cl ar if ica ti on da te d 20. 08 .2 01 9 ha s cla rif ie d th at th e af ore sa id ci rc ul ar wi l l a pp l y to a ll pe nd i ng ap pe al s als o. Ac co rd in gl y, the a ppe al of th e Re ve nu e i s d ismi sse d a s no n mai nt ai na bl e as t he tax ef f ect i s b el ow Rs. 50 l ak hs. Th us , the a pp eal f iled b y t he R ev en u e i s di s mis se d. 4. The Re ve nu e s ha l l be at li be rt y to mo ve ap pli ca ti on f or res to ra tio n of a ppe al f or d is po sa l o n mer it s i n ac co rd an ce w it h la w wh ere it i s f ou nd t h at t he s ub je ct mat te r of dis p ute is not c ove re d b y the C B DT ci rc ul ar f or t ax ca se s in an y ma nn er . 5. In th e res ul t, t he ap pea l of th e Re ve nu e is d is mi ss ed i n l im ine. Order was pronounced in the open Court on 29/03/2022. Sd/- Sd/- [SAKTIJIT DEY] [PRADIP KUMAR KEDIA] JUDICIAL MEMBER ACCOUNTANT MEMBER Prabhat