DCIT, circle-1, , Haldwani V. Himalayan Auto Era (India) Pvt. Ltd., Rudrapur

ITA 3944/DEL/2018

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 8014 (ITAT-DEHRADUN)
• Duration Of Justice: 3 year(s) 9 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-02-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 23-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect; Tax effect

Judgement Text

Page | 1 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “DB”: NEW DELHI BEFORE SHRI R.K.PANDA, ACCOUNTANT MEMBER AND SHRI N. K. CHOUDHRY, JUDICIAL MEMBER (Through Video Conferencing) ITA No. 3944/Del/2018 (Assessment Year: 2014-15) DCIT, Circle-1, Haldwani Vs. Himalayan Auto Era (India) Pvt. Ltd, Plot No. 61 & 68, Sector-IIDC, IIE, SIDCUL, Rudrapur PAN: AACCH0708D (Appellant) (Respondent) Revenue by : Shri NIPUL Mittal, CA Assessee by: Shri T.S. Mapwal, Ld. Sr. DR Date of Hearing: 25/02/2022 Date of pronouncement: 25/02/2022 O R D E R PER R.K.PANDA, A.M.: The Revenue Department has preferred this appeal against the order dated 08.03.2018 impugned herein passed by Ld. Commissioner of Income Tax (Appeals), Haldwani [for short, “ld. Commissioner”], u/s 250(6) of the Act, 1961 (hereinafter called as the „Act‟) for the A.Y. 2014-15. Page | 2 2. At the outset it is claimed by the Assessee that tax effect involved in the appeal under consideration is neither more than Rs. 50 lacs nor the case is based upon any of the exceptions as prescribed in CBDT Circular No.17/2019, dated 08.08.2019 read with Circular No.03/2018, whereby the Revenue Department is precluded from filing the appeal before the appellate tribunal against the order of ld. Commissioner, in which the tax effect does not exceed Rs.50,00,000/- as specified in the Circular and the CBDT Clarification dated 20th August 2019 whereby it was clarified that revised monetary limits so mentioned in the circular 17/2019 is also applicable to all pending SLPs/Appeals/ Cross Objections/ References. Hence the instant appeal deserves dismissal as withdrawn being not maintainable. 3. Ld. DR did not refute the claim of the Assessee and accepted the factual position. 4. In the result, the appeal under consideration filed by the Revenue Department stands dismissed as withdrawn. Order pronounced in the open court on 25/02/2022. -Sd/- -Sd/- (N.K. CHOUDHRY) (R.K.PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 25/02/2022 A K Keot Copy forwarded to 1. Applicant 2. Respondent 3. CIT Page | 3 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi