DCIT, CIRCLE- 10(1), NEW DELHI V. G4S FACILITY SERVICES (INDIA) PVT. LTD., GURGAON

ITA 3945/DEL/2017

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 1115 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 6 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-12-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 16-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: F R MEENA
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER I.T.A. NO. 3945/DEL/2017 ASSESSMENT YEAR: 2012-2013 DCIT, CIRCLE-10(1), NEW DELHI VS. F4S FACILITY SERVICES (INDIA) PVT. LTD., UNITECH CYBER PARK, TOWER-A, 5 TH FLOOR, SECTOR-39, GURGAON, HARYANA. TAN/PAN: AABCG8346B (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI F.R. MEENA, SR.D.R. RESPONDENT BY: MS. ANANYA KAPOOR, ADV. DATE OF HEARING: 15 12 2020 DATE OF PRONOUNCEMENT: 15 12 2020 O R D E R PER AMIT SHUKLA, JM THE AFORESAID APPEAL HAS BEEN FILED BY THE REVENUE AGAINST THE IMPUGNED ORDER DATED 01.02.2017 PASSED BY COMMISSIONER OF INCOME TAX (APPEALS)-XXXIX, NEW DEL HI FOR THE ASSESSMENT YEAR 2012-13. 2. BEFORE US, LD. COUNSEL FOR THE ASSESSEE SUBMITTE D THAT THE TOTAL DISPUTED AMOUNT AS RAISED IN THE REVENUE S APPEAL IS MUCH BELOW THE MONETARY PRESCRIBED LIMIT OF RS.5 0 LAC AS PER CBDT CIRCULAR NO.17/2019 DATED 08.08.2019, THE APPEAL OF THE REVENUE IS NOT MAINTAINABLE. I.T.A. NO.3945/DEL/2017 2 3. FURTHER CBDT VIDE CLARIFICATION DATED 20.08.2019 HAS CLARIFIED THAT THE AFORESAID CIRCULAR WILL APPLY TO ALL PENDING APPEALS ALSO. ACCORDINGLY, THE APPEAL OF THE REVENU E IS DISMISSED AS NON MAINTAINABLE AS THE TAX EFFECT IS BELOW RS.50 LAKHS. 5. IN THE RESULT, THE APPEAL FILED BY THE REVENUE I S DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 15 TH DECEMBER, 2020 SD/- SD/- [O.P. KANT] [AMIT SHUKLA] [ACCOUNTANT MEMBER] JUDICIAL MEMBER DATED: 15/12/2020 PRABHAT