DCIT, New Delhi V. M/s. Alcatel Lucent Portugal SA, New Delhi

ITA 3409/DEL/2015

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 2798 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 3 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-08-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC 1
• Next Hearing Date: 08-09-2015
• Assessment Year: 2002-2003
• Appeal Filed On: 28-05-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SURENDER PAL
• Assessee Lawyers: SHAGUN MAHAJAN
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH D NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.AS. NO.3409/DEL/2015 ASSESSMENT YEARS: 2002-03 DCIT, CIRCLE-1(1)(1), NEW DELHI. VS. ALCATEL LUCENT PORTUGAL SA, C/O PWC, 11A, VISHNU DIGAMBER MARG, SUCHETA BHAWAN, NEW DELHI. TAN/PAN: AADCA 1677R (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI SURENDER PAL, SR.D.R. RESPONDENT BY: SHRI SHAGUN MAHAJAN, CA DATE OF HEARING: 28 08 2018 DATE OF PRONOUNCEMENT: 28 08 2018 O R D E R PER AMIT SHUKLA, J.M.: THE AFORESAID APPEAL HAS BEEN FILED BY THE REVENUE AGAINST THE IMPUGNED ORDER DATED 18.03.2015 PASSED BY COMMISSIONER OF INCOME TAX (APPEALS)-XLII, NEW DELH I FOR THE QUANTUM OF ASSESSMENT PASSED U/S.147 R.W.S. 144C(1) FOR THE ASSESSMENT YEAR 2002-03 & 2003-04. 2. ADMITTEDLY, THE TOTAL INCOME ASSESSED BY THE ASS ESSING OFFICER IS ONLY RS.20,26,273/- ON WHICH TAX EFFECT IS MUCH BELOW THE NEW PRESCRIBED MONETARY LIMIT FOR FILING OF APPEAL BY THE DEPARTMENT BEFORE THE ITAT OF RS.20 LAC VIDE CB DT CIRCULAR NO. 03/2008 [F.NO.279/MISC.142/2007-ITJ (P T)] I.T.A. NO.3409/DEL/2015 2 DATED 11 TH JULY, 2018. ACCORDINGLY, THE APPEAL OF THE REVENUE IS DISMISSED AS NON MAINTAINABLE BECAUSE OF LOW TAX EFFECT. 3. IN THE RESULT, THE APPEAL FILED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 28 TH AUGUST, 2018. SD/- SD/- [PRASHANT MAHARISHI] [AMIT SHUKLA] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 28 TH AUGUST, 2018 PKK: