ACIT, New Delhi V. M/s SAS Servizio Pvt. Ltd., New Delhi

ITA 3601/DEL/2017

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 7970 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 9 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-03-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2011-2012
• Appeal Filed On: 05-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH F, NEW DELHI BEFORE SH. BHAVNESH SAINI, JUDICIAL MEMBER AND SH. N. K. BILLAIYA, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) ITA NO.3601/DEL/2017 ASSESSMENT YEAR: 2011-12 ACIT CENTRAL CIRCLE 8 NEW DELHI VS M/S. SAS SERVIZIO PRIVATE LTD. A-222, NEW FRIENDS COLONY, NEW DELHI-110065 (APPELLANT) (RESPONDENT) APPELLANT BY SH. H. K.CHOUDHARY, CIT (DR) RESPONDENT BY NONE DATE OF HEARING: 30/03/2021 DATE OF PRONOUNCEMENT: 30/03/2021 ORDER PER N. K. BILLAIYA, AM: THIS APPEAL BY THE REVENUE IS PREFERRED AGAINST THE ORDER OF THE CIT(A)-24, NEW DELHI DATED 28.03.2017 PERTAININ G TO A.Y. 2011-12. 2 2. THE REVENUE IS AGGRIEVED BY THE DELETION OF THE ADDITION OF RS.1,31,23,616/-. 3. THE GRIEVANCE OF THE REVENUE SHOWS THAT THE TAX EFFECT WOULD BE LESS THAN RS.50 LACS AND, THEREFORE, THIS APPEAL IS NOT ADMISSIBLE IN THE LIGHT OF THE CBDT CIRCULAR NO.17 OF 2019 DATED 08.08.2019. THE APPEAL IS ACCORDINGLY DISMISSED. 4. IN THE RESULT, THE APPEAL FILED BY THE REVENUE I S ACCORDINGLY DISMISSED. 5. DECISION ANNOUNCED IN THE OPEN COURT IN THE PRES ENCE OF BOTH THE REPRESENTATIVES ON 30.03.2021. SD/- SD/- (BHAVNESH SAINI) (N. K. BILLAIYA) JUDICIAL MEMBER ACCOU NTANT MEMBER *NEHA* DATE:-30.03.2021 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGI STRAR ITAT NEW DELHI 3 DATE OF DICTATION 30.03.2 021 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 30.03.2 021 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER 30.03.2 021 DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS/PS 30.03.2 021 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 30.03.2 021 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/ PS 30.03.2 021 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 30.03.2 021 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 30.03.2 021 DATE ON WHICH FILE GOES TO THE HEAD CLERK. THE DATE ON WHICH FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER