ACIT, Circle Panipat, PANIPAT V. Abhitex International Pvt. Ltd., Panipat

ITA 4580/DEL/2018

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 6818 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 5 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-12-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 19-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPLLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SH. AAKASH DEEP JAIN, VICE PRESIDENT AND SH. N. K. BILLAIYA, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) ITA No.4580/Del/2018 Assessment Year: 2014-15 Asstt. Commissioner of Income Tax, Circle, Panipat Vs M/s. Abhitex International Pvt. Ltd., Paliwal Nagar, G. T. Road, Panipat (APPELLANT) (RESPONDENT) Appellant by Sh. Sanjay Kumar, Sr. DR Respondent by Sh. Satish Goel, Advocate Date of hearing: 08/12/2021 Date of Pronouncement: 08/12/2021 ORDER PER A.D JAIN, VP: This appeal by the revenue is preferred against the order of the CIT(A), Karnal dated 17.04.2018 pertaining to A.Y. 2014-15. 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 not maintainable as per CBDT Circular No.17/2019 dated 08.08.2019. 2 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. 5. Decision announced in the open court in the presence of Ld. DR on 08.12.2021. Sd/- Sd/- (N. K. BILLAIYA) (A.D. JAIN) ACCOUNTANT MEMBER VICE PRESIDENT *NEHA* Date:- 08.12.2021 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 3 Date of dictation Date on which the typed draft is placed before the dictating Member Date on which the typed draft is placed before the Other member Date on which the approved draft comes to the Sr.PS/PS Date on which the fair order is placed before the Dictating Member for Pronouncement Date on which the fair order comes back to the Sr. PS/ PS Date on which the final order is uploaded on the website of ITAT 08.12.2021 Date on which the file goes to the Bench Clerk 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