DCIT, Circle, Mandi Gobindgarh HQ, Sirhind V. M/s Amber Enterprises (India) Pvt. Ltd., Rajpura

ITA 437/CHANDI/2018

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 5477 (ITAT-CHANDIGARH)
• Duration Of Justice: 3 year(s) 8 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-12-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 08-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRIYANKA DHAR

Judgement Text

आयकर अपील य अ धकरण,च डीगढ़ यायपीठ, च डीगढ़ I N T H E I N C O M E T A X A P P E L L A T E T R I B U N A L D I V I S I O N B E N C H , “ A ” , C H A N D I G A R H B E F OR E SH R I N . K . SA I N I , V I C E P R E SI D E N T & S H R I S U D H A N S HU SR I V A S T A V A , J U D I C I A L M E M B E R आयकर अपील सं./ ITA No. 437/C H D / 2 0 1 8 नधा रण वष / Assessment Year : 2 0 1 2 - 1 3 The DCIT, Circle, Mandi Gohindgarh, Hq. Sirhind बनाम M/s Amber Enterprises (India) Pvt Ltd., C-1, Phase-II, Focal Point, Rajpura थायी लेखा सं./PAN NO: AABCA3456E अपीलाथ /Appellant यथ /Respondent Hearing though video Conferencing नधा रती क ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज व क ओर से/ Revenue by : Smt. Priyanka Dhar, Sr. DR स ु नवाई क तार%ख/Date of Hearing : 29.12.2021 उदघोषणा क तार%ख/Date of Pronouncement : 29.12 .2021 आदेश/Order P er S u d h an sh u S ri va s ta va , J u d i c i a l M e mb e r : T h e p r e s e n t a p p e a l h a s b e e n f i l e d b y t h e R e ve n u e a ga in s t th e o r d e r d a t e d 1 6 . 0 2 . 2 0 1 8 o f t h e C o m m i s s i o n e r o f In c o m e T a x ( A p p e a l s ) , Pa t i a la [ h e re i n a f t e r r e f e rr e d t o a s C IT ( A )] . 2 . I t i s n o t ic e d t h a t t h i s a p p e a l f i l e d b y th e D e p art m e n t is n o t m a i n t a i n a b l e in v i e w o f th e r e c e n t C i r c u l a r N o . 1 7 /2 0 1 9 d t . 0 8 / 0 8 / 2 0 1 9 i s s u e d b y C B D T , w h e re i n , t h e m o n e t a r y l i m it f o r f i li n g t h e a p p e a l s b y t h e D e p a r t m e n t b e f o re t h e I T A T h a s b e e n i n c r e a s e d t o R s. 5 0 , 0 0 , 0 0 0 / - f r o m R s . 2 0 , 0 0 , 0 0 0 / - a s s p e c i f ie d i n t h e e a rl i e r c i r c u l a r N o. 3 / 2 0 1 8 d a t e d 1 1 . 0 7 . 2 0 1 9 . ITA No. 437-Chd-2018 M/s Amber Enterprises (India) Pvt Ltd., Rajpura 2 I t h a s b e e n f u r t h e r c l a r i f i e d b y t h e C B D T v i d e F. N o. 2 7 9 / M i s c . /I T J d a t e d 2 0 . 0 8 . 2 0 1 9 t h a t t h e re v i s e d m o n e t a r y l i m it men t i o n e d i n C i r c u l a r N o . 1 7 o f 2 0 1 9 i s a p p l i c a b l e t o a l l t h e p e n d i n g S L Ps / ap p e a l s / c r o s s - o b j e c t io n s / r e f e re n c e s a n d t h a t a l l s u c h p e n d i n g a p p e a l s w i t h i n t h e r e v i s e d l i mi t s h a l l b e w i t h d ra w n b y t h e D e p a r t m e n t o n o r b e f o r e 3 1 . 1 0 . 2 0 1 9. 4 . I n v i e w o f t h e a f o r e s a i d d i s c u s s i o n , t h e p r e s e n t a p p e a l f i l e d b y t h e D e p a r t m e n t i s d i s m i s s e d d u e t o l o w t a x e f f e c t . It i s , h o w e v e r, c l a ri f i e d t h a t t h e d i s m i s s a l o f t h e a b o v e a p p e a l s ha l l n o t b e t a k e n t o b e a f f i rm a t i o n o f t h e o rd e r o f t h e C I T (A ) o n m e ri t s . Th e l e g a l i s s u e r a i s e d b y t h e R e v e n u e i s b e i n g l e f t o p e n t o b e a d j u d i c a te d in a n a p p r o p r i a t e c a s e . I n t h e f i n a l re s u l t, t h e a p p e a l o f t h e R e v e n u e s t a nd s d i s m i s s e d . O r d e r p r o n o u n c e d o n 2 4 t h D e c e m b e r, 2 0 2 1 . Sd/- Sd/- ( N. K. SAINI) (SUDHANSHU SRIVASTAVA) Vice President Judicial Member Dated : 29.12.2021 “आर.के .” आदेशक त,ल-पअ.े-षत/ Copy of the order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent 3. आयकरआय ु /त/ CIT 4. आयकरआय ु /त (अपील)/ The CIT(A) 5. -वभागीय त न2ध, आयकरअपील%यआ2धकरण, च4डीगढ़/ DR, ITAT, CHANDIGARH 6. गाड फाईल/ Guard File आदेशान ु सार/ By order, सहायकपंजीकार/ Assistant Registrar