DCIT, New Delhi V. M/s. Metropolis Healthcare Ltd., New Delhi

ITA 3798/DEL/2017

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 4424 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 5 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-11-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2012-2013
• Appeal Filed On: 09-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : E : NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA NO.3798/DEL/2017 ASSESSMENT YEAR: 2012-13 DCIT, CIRCLE-16(2), CR BUILDING, IP ESTATE, NEW DELHI. VS METROPOLIS HEALTHCARE LTD., (FORMERLY M/S PATHNET LTD.), F-2, BLOCK-B1 (GROUND FLOOR), MOHAN CO-OPERATIVE INDL. ESTATE, MATHURA ROAD, NEW DELHI. PAN: AACCP1414E (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : MS RAKHI VIMAL, SR. DR DATE OF HEARING : 26.11.2019 DATE OF PRONOUNCEMENT : 27.11.2019 ORDER PER R.K. PANDA, AM: THIS APPEAL FILED BY THE REVENUE IS DIRECTED AGAINS T THE ORDER DATED 30.03.2017 OF THE CIT(A)-33, NEW DELHI, RELATING TO ASSESSMENT YEAR 2 012-13. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE T IME OF HEARING DESPITE SERVICE OF NOTICE, THEREFORE, THIS APPEAL IS BEING DECIDED ON THE BASIS OF THE MATERIAL AVAILABLE ON RECORD AND AFTER HEARING THE LD. DR. 3. THE LD. DR, AT THE OUTSET, POINTED OUT THAT THE TAX EFFECT INVOLVED IN THE GROUNDS RAISED BY THE REVENUE IS BELOW RS.50 LAKHS. THEREFORE, IN VIEW OF THE CBDT CIRCULAR NO.17/2019 DATED 8 TH AUGUST, 2019 RAISING THE MONETARY LIMIT FOR FILING OF APPEAL BY THE REVENUE BEFORE ITA NO.3798/DEL/2017 2 THE TRIBUNAL TO RS.50 LAKHS, THE APPEAL IS NOT MAIN TAINABLE. VIDE NOTIFICATION DATED 20 TH AUGUST, 2019 IT HAS BEEN CLARIFIED THAT THE REVISED MONETARY LIMIT SO MENTIONED IN THE CIRCULAR NO.17/2019 IS APPLICABLE EVEN TO PENDING A PPEALS. 4. SINCE, IN THE INSTANT CASE, ADMITTEDLY, THE TAX EFFECT INVOLVED IN THE GROUNDS RAISED BY THE REVENUE IS BELOW RS.50 LAKHS, THEREFORE, IN VIE W OF THE CBDT CIRCULAR NO.17/2019 DATED 8 TH AUGUST, 2019 AND THE SUBSEQUENT CLARIFICATION BY T HE CBDT ON 20 TH AUGUST, 2019 TO THE EFFECT THAT THE SAID CIRCULAR IS APPLICABLE EVEN TO PENDING APPEALS, THE APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE. ACCORDINGLY, THE SAME IS DISMISSED. 5. IN THE RESULT, THE APPEAL FILED BY THE REV ENUE IS DISMISSED. THE DECISION WAS PRONOUNCED IN THE OPEN COURT ON 2 7.11.2019. SD/- SD/- (H.S. SIDHU) (R.K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMFBER DATED: 27 TH NOVEMBER, 2019 DK COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT. REGISTRAR, ITAT, NEW DELHI