ACIT, Circle- 8(1), New Delhi V. Eberspeacher Suetrack Bus Climate Control Systems India Pvt. Ltd., New Delhi

ITA 4197/DEL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 0330 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 1 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-06-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 08-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JAGDISH SINGH SENIOR
• Keywords: Tax effect
• Section: 201; 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI FRIDAY BENCH FRIDAY BENCH FRIDAY BENCH FRIDAY BENCH A AA A : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU, ,, , VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA SHRI SUDHANSHU SRIVASTAVA SHRI SUDHANSHU SRIVASTAVA SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA NO. ITA NO. ITA NO. ITA NO. 4197 4197 4197 4197 /DEL/201 /DEL/201 /DEL/201 /DEL/201 9 99 9 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 201 201 201 201 1 11 1 - -- - 12 1212 12 ASSISTANT COMM ASSISTANT COMM ASSISTANT COMM ASSISTANT COMM ISSIONER OF ISSIONER OF ISSIONER OF ISSIONER OF INCOME TAX, INCOME TAX, INCOME TAX, INCOME TAX, CIRCL CIRCL CIRCL CIRCLE EE E- -- -8(1), 8(1), 8(1), 8(1), NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. VS. VS. VS. VS. M/S EBERSPAECHER SUETRAK BUS M/S EBERSPAECHER SUETRAK BUS M/S EBERSPAECHER SUETRAK BUS M/S EBERSPAECHER SUETRAK BUS CLIMATE CONTROL SYSTEMS INDIA CLIMATE CONTROL SYSTEMS INDIA CLIMATE CONTROL SYSTEMS INDIA CLIMATE CONTROL SYSTEMS INDIA PVT.LTD., PVT.LTD., PVT.LTD., PVT.LTD., UNIT NO.112, IST FLOOR, UNIT NO.112, IST FLOOR, UNIT NO.112, IST FLOOR, UNIT NO.112, IST FLOOR, NORTH DELHI, MALL NORTH DELHI, MALL NORTH DELHI, MALL NORTH DELHI, MALL- -- -I, PLOT NO.2,3,4, I, PLOT NO.2,3,4, I, PLOT NO.2,3,4, I, PLOT NO.2,3,4, NETAJI SUBHASH PALACE, PITAMPURA, NETAJI SUBHASH PALACE, PITAMPURA, NETAJI SUBHASH PALACE, PITAMPURA, NETAJI SUBHASH PALACE, PITAMPURA, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 034. 110 034. 110 034. 110 034. PAN : AACCE3922E. PAN : AACCE3922E. PAN : AACCE3922E. PAN : AACCE3922E. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI JAGDISH SINGH, SENIOR DR. RESPONDENT BY : NONE. DATE OF HEARING : 19 1919 19.06.2020 .06.2020 .06.2020 .06.2020 DATE OF PRONOUNCEMENT : 19.06.2020 19.06.2020 19.06.2020 19.06.2020 ORDER ORDER ORDER ORDER PER G.S. PANNU PER G.S. PANNU PER G.S. PANNU PER G.S. PANNU, , , , VP VPVP VP : :: : THIS APPEAL BY THE REVENUE FOR THE ASSESSMENT YEAR 2011-12 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-34, NE W DELHI DATED 13 TH FEBRUARY, 2019. 2. IT IS OBSERVED THAT THE TAX EFFECT IN THIS APPEA L BY THE REVENUE IS BELOW `50 LAKHS. THE CBDT IN ITS CIRCULAR NO.17/20 19 DATED 8 TH AUGUST, 2019 HAS REVISED THE MONETARY LIMIT FOR FILING OF T HE DEPARTMENTAL APPEALS TO THE ITAT AT `50 LAKHS. 3. LEARNED SENIOR DR AGREED THAT THE TAX EFFECT IN THIS APPEAL OF THE REVENUE IS BELOW `50 LAKHS. ITA-4197/DEL/2019 2 4. IN VIEW OF THE ABOVE POSITION, WE DEEM IT PROPER TO DISMISS THE APPEAL OF THE REVENUE IN THE LIGHT OF THE CIRCULAR NO.17/2019 OF THE CBDT DATED 8 TH AUGUST, 2019, AS NOT MAINTAINABLE. 5. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED. ABOVE DECISION WAS ANNOUNCED IN THE PRESENCE OF LEA RNED DR ON CONCLUSION OF VIRTUAL HEARING ON 19 TH JUNE, 2020. SD/- SD/- ( (( ( SUDHANSHU SRIVASTAVA SUDHANSHU SRIVASTAVA SUDHANSHU SRIVASTAVA SUDHANSHU SRIVASTAVA ) )) ) (G.S. PANNU (G.S. PANNU (G.S. PANNU (G.S. PANNU ) )) ) JUDICIAL JUDICIAL JUDICIAL JUDICIAL MEMBER MEMBER MEMBER MEMBER VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VK. COPY FORWARDED TO: - 1. APPELLANT : ASSISTANT COMMISSIONER OF INCOME T AX, ASSISTANT COMMISSIONER OF INCOME TAX, ASSISTANT COMMISSIONER OF INCOME TAX, ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE CIRCLE CIRCLE CIRCLE- -- -8(1), NEW DELHI. 8(1), NEW DELHI. 8(1), NEW DELHI. 8(1), NEW DELHI. 2. RESPONDENT : M/S EBERSPAECHER SUETRAK BUS CLIMAT E CONTROL M/S EBERSPAECHER SUETRAK BUS CLIMATE CONTROL M/S EBERSPAECHER SUETRAK BUS CLIMATE CONTROL M/S EBERSPAECHER SUETRAK BUS CLIMATE CONTROL SYSTEMS INDIA PVT.LTD., UNIT NO.112, IST FLOOR, SYSTEMS INDIA PVT.LTD., UNIT NO.112, IST FLOOR, SYSTEMS INDIA PVT.LTD., UNIT NO.112, IST FLOOR, SYSTEMS INDIA PVT.LTD., UNIT NO.112, IST FLOOR, NORTH DELHI, MALL NORTH DELHI, MALL NORTH DELHI, MALL NORTH DELHI, MALL- -- -I, PLOT NO.2,3,4, I, PLOT NO.2,3,4, I, PLOT NO.2,3,4, I, PLOT NO.2,3,4, NETAJI SUBHASH PALACE, PITAMPURA, NETAJI SUBHASH PALACE, PITAMPURA, NETAJI SUBHASH PALACE, PITAMPURA, NETAJI SUBHASH PALACE, PITAMPURA, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 034. 110 034. 110 034. 110 034. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR