JCIT (OSD), Circle-27(2), New Delhi V. Whizdom Educare Pvt ltd, New Delhi

ITA 3216/DEL/2019

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 2572 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-05-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2015-2016
• Appeal Filed On: 11-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: VIJAY KATARIA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.A. No.3216/DEL/2019 Assessment Year 2015-16 JCIT (OSD), Circle-27(2) New Delhi. v. Whizdom Educare Pvt. Ltd., 819, GF, Mehrauli, Near Andheri More, New Delhi. TAN/PAN: AABCW3496Q (Appellant) (Respondent) Appellant by: none Respondent by: Shri Vijay Kataria, Sr.DR Date of hearing: 11 05 2022 Date of pronouncement: 11 05 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) -I X, Ne w De lh i d at ed 3 1.0 1.2 01 9 pa ss ed un der Se cti on 14 3(3 ) of t he In co me Ta x Ac t, 1 96 1 ( the A ct ). 2. Bef or e us , ld . co un sel f or t he a ss es see sub mi tted th at t he tot al dis pu te d a mo un t w hic h i s be lo w t he mo net ar y p res cr ib e d li mi t of Rs .5 0 la c a s pe r CB DT Ci rcu la r No. 1 7/2 01 9 d at ed 08.08 .2 01 9, app ea l of th e Re ve n ue ar e not mai nt ai n abl e. 3. Fu rth er CB DT vid e clar if ic ati on da ted 20. 08 .2 01 9 h as c lar if ied tha t th e af ore sa id cir cu lar wil l ap pl y to all p en ding a p pea ls a ls o. I.T.A. No.3216/Del/2019 2 Acc or di ng l y, t he c apt io ne d a pp ea l of th e R ev en ue is di s mis sed a s no n mai nt ai na ble a s t he t ax ef f ect is b elo w Rs .5 0 la kh s. 4. In th e re su lt, t he cap ti on ed a pp eal f ile d b y t he R ev en ue is dis mi ss ed . Order was pronounced in the open Court on 11/05/2022. Sd/- Sd/- [SAKTIJIT DEY] [PRADIP KUMAR KEDIA] JUDICIAL MEMBER ACCOUNTANT MEMBER Prabhat