ITO (TDS) (International Taxation), New Delhi V. M/s. Pepsico India Holdings Pvt. ltd., Gurgaon

ITA 3335/DEL/2016

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 5092 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 2 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-08-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2007-2008
• Appeal Filed On: 06-06-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A K SAROHA
• Keywords: Tax effect; TDS

Judgement Text

IN THE INCOME-TAX APPELLATE TRIBUNAL, DELHI BENCH D, NEW DELHI BEFORE : SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER ITA NO. 3335/DEL/2016 ASSESSMENT YEAR: 2011-12 I.T.O. (TDS), WARD 2(2)(2), NEW DELHI (APPELLANT) VS. PEPSICO INDIA HOLDINGS PVT. LTD. 3B, DLF CORPORATE PARK, S BLOCK QUTAB ENCLAVE, PHASE-III, GURGAON PAN- AAACP1272G (RESPONDENT) APPELLANT BY SH. A.K. SAROHA, CIT/DR RESPONDENT BY SH. K.M. GUPTA ,ADVOCATE ORDER PER B.R.R. KUMAR, A.M.: THE PRESENT APPEAL HAS BEEN FILED BY THE REVENUE AG AINST THE ORDER OF THE LD. CIT(A)-43, DELHI DT. 09/03/2016. 2. ACCORDING TO CIRCULAR NO. 17/2019 DATED 08/08/20 19, THE CBDT IN SUPERSESSION OF EARLIER INSTRUCTIONS HAS DIRECTED T HAT DEPARTMENTS APPEALS BEFORE ITAT SHALL NOT BE FILED IN CASES WHERE THE T AX EFFECT DOES NOT EXCEED THE MONETARY LIMIT OF RS. 50 LACS. THE TAX WILL NOT IN CLUDE ANY INTEREST THEREON. IT IS FURTHER CLARIFIED THAT EVEN IF IN THE CASE OF AN ASSESSEE, DISPUTED ISSUES ARISE IN MORE THAN ONE ASSESSMENT YEAR, APPEAL CANNOT BE FI LED IN RESPECT OF SUCH DATE OF HEARING 14.08.2019 DATE OF PRONOUNCEMENT 19 .08.2019 ITA NO. 3335/DEL/2016 2 ASSESSMENT YEAR OR YEARS IN WHICH THE TAX EFFECT IN RESPECT OF DISPUTED ISSUES EXCEEDS THE MONETARY LIMIT SO SPECIFIED. 3. ADMITTEDLY, IN THE DEPARTMENTAL APPEAL, THE TAX EFFECT IS LESS THAN RS. 50 LACS, THEREFORE, DEPARTMENTAL APPEAL IS NOT MAINTAI NABLE. THE LD. DR COULD NOT BRING TO OUR NOTICE ANY EXCEPTIONS MENTIONED IN THE SAID CIRCULAR. 4. IN VIEW OF THE ABOVE, THE APPEAL OF THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (BHAVNESH SAINI) (B.R. R. KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 19.08.2019 *AKS* COPY OF ORDER FORWARDED TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES, NEW DELHI