DCIT, Gurgaon V. M/s. Inter Continental Hotels Group (India) Pvt. Ltd., Gurgaon

ITA 3429/DEL/2016

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 8818 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 6 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-01-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: I
• Assessment Year: 2010-2011
• Appeal Filed On: 09-06-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B RAMANJANEYULU
• Assessee Lawyers: SUCHITRA KANODIA
• Keywords: Tax effect
• Section: 201

Judgement Text

IN TH E INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : I - 1 : NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA NO. 3429 /DEL/201 6 ASSESSMENT YEAR : 20 1 0 - 11 DC IT, CIRCLE - 2 , GURGAON. VS INTER CONTINENTAL HOTELS GROU P (INDIA) PVT. LTD., 11 TH FLOOR, BUILDING NO.10, TOWER C, DLF CYBER CITY, DLF PHASE II, GURGAON. PAN: A AGCS7613G (APP ELL A NT ) (RESPONDENT) A SSESSEE BY : MS SUCHITRA KANODIA, ADVOCATE RE VENUE BY : SHRI B. RAMANJANEYULU, SR. DR DATE OF HEARING : 07 . 01 . 20 20 DATE OF PRONOUNCEMENT : 07 . 01. 20 20 ORDER PER R. K. PANDA, AM : TH IS APPEAL FILED BY THE REVENUE IS DIRECTED AGAINST THE ORDER DATED 29 .0 3 . 201 6 OF THE CIT(A) - 1 , GURGAON, RELATING TO ASSESSMENT YEAR 2 0 1 0 - 11 . 2 . THE LD. COUNSEL FOR THE ASSESSEE, AT THE OUTSET, SUBMITTED THAT THE TAX EFFECT INVOLVED IN THE GROUNDS RAISED BY THE REVENUE IS BELOW RS.50 LAKHS. THEREFORE, IN VIEW OF THE RECENT CBDT CIRCULAR NO.17/2019 DATED 8 TH AUGUST, 2019, RAIS ING THE MONETARY LIMIT FOR FILING OF THE APPEAL BY THE REVENUE BEFORE THE TRIBUNAL TO RS.50 LAKHS AND THE SUBSEQUENT CLARIFICATION OF THE CBDT, VIDE NOTIFICATION DATED 20 TH AUGUST, 2019 STATING THAT THE SAID CIRCULAR IS APPLICABLE EVEN TO PENDING APPEALS, THE APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE. ITA NO. 3429 /DEL/201 6 2 3 . THE LD. DR, ON THE OTHER HAND, FAIRLY CONCEDED THAT THE TAX EFFECT INVOLVED IN THE GROUNDS RAISED BY THE REVENUE BEING BELOW RS.50 LAKHS , THE APPEAL FILED BY THE REVENUE SQUARELY FALLS WITHIN THE AMB IT OF THE RECENT CBDT CIRCULAR NO.17/2019 DATED 8 TH AUGUST, 2019 AND THE SUBSEQUENT CLARIFICATION DATED 20 TH AUGUST, 2019. 4 . AFTER HEARING BOTH THE SIDES , WE FIND THE TAX EFFECT INVOLVED IN THE GROUNDS RAISED BY THE REVENUE IS ADMITTEDLY BELOW RS.50 LAKH S . T HEREFORE, IN VIEW OF T HE CBDT CIRCULAR NO.17/2019 DATED 8 TH AUGUST, 2019 RAISING THE MONETARY LIMITS FOR FILING OF THE APPEALS BY THE REVENUE BEFORE THE TRIBUNAL TO RS.50 LAKHS AND THE SUBSEQUENT CLARIFICATION DATED 20 TH AUGUST, 2019 TO THE EFFECT THA T THE SAID CIRCULAR IS APPLICABLE EVEN TO PENDING APPEALS, THE APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE . ACCORDINGLY, THE SAME IS DISMISSED. 5. HOWEVER, IF THE REVENUE AT ANY POINT OF TIME FINDS THAT THE TAX EFFECT INVOLVED IN THE GROUNDS OF THE R EVENUE IS MORE THAN RS.50 LAKHS OR THAT THE SAME IS FALLING UNDER THE EXCEPTIONS PROVIDED IN THE SAID CIRCULAR, THE REVENUE MAY MOVE NECESSARY APPLICATION FOR RECALL OF THIS ORDER. 6 . IN THE RESULT, THE APPEAL FILED BY THE REVENUE IS DISMISSED. THE DECISION WAS PRONOUNCED IN THE OPEN COURT ON 07 . 0 1 .20 20 . SD/ - SD/ - ( KULDIP SINGH ) ( R. K. PANDA ) JUDICIAL MEMBER ACCOUNTANT MEMFBER DATED: 07 TH JANUARY, 20 20 DK ITA NO. 3429 /DEL/201 6 3 COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT. REGISTRAR, ITAT, NEW DELHI