ACIT, Circle- 47(1), New Delhi V. Guptajee & Company, Delhi

ITA 419/DEL/2018

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 9050 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 9 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-11-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Appeal Filed On: 14-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRADEEP KUMAR MEEL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. KULDIP SINGH, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) ITA No.419/Del/2018 Assessment Year: 2013-14 ACIT Circle – 47 (1) New Delhi Vs M/s. Gupta Jee & Co. 1831, Bhagirath Palace, Chandni Chowk, Delhi-110006 PAN No.AAAFG1846Q (APPELLANT) (RESPONDENT) Appellant by Sh. Pradeep Kumar Meel, CIT DR Respondent by Sh. Raj Kumar Gupta, CA Sh. Sachin Jain, CA Date of hearing: 09/11/2021 Date of Pronouncement: 09/11/2021 ORDER PER N. K. BILLAIYA, AM: This appeal filed by the revenue is preferred against the order of the CIT(A)-16, New Delhi dated 30.10.2017 for A.Y. 2013-14. 2. A perusal of the grievance of the revenue shows that the tax effect would be less than Rs. 50 lakhs, therefore, this appeal is 2 not maintainable as per CBDT Circular No. 17/2019 dated 08.08.2019. 3. This appeal is, accordingly, dismissed with liberty to the revenue to approach the Tribunal as per the provisions of law, should it feel that the tax effect is more than Rs. 50 lakhs. 4. In the result, the appeal filed by the revenue is dismissed. The order is pronounced in the open court on 09.11.2021 in the presence of both the rival representatives. Sd/- Sd/- (KULDIP SINGH) (N. K. BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER *NEHA* Date:-09.11.2021 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 3 Date of dictation 09.11.2021 Date on which the typed draft is placed before the dictating Member 09.11.2021 Date on which the typed draft is placed before the Other member 09.11.2021 Date on which the approved draft comes to the Sr.PS/PS 09.11.2021 Date on which the fair order is placed before the Dictating Member for Pronouncement 09.11.2021 Date on which the fair order comes back to the Sr. PS/ PS 09.11.2021 Date on which the final order is uploaded on the website of ITAT 09.11.2021 Date on which the file goes to the Bench Clerk 09.11.2021 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