DCIT, Gurgaon V. M/s. Motorola India Pvt. Ltd., Gurgaon

ITA 4726/DEL/2014

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 5846 (ITAT-DELHI)
• Duration Of Justice: 7 year(s) 10 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-07-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: I
• Assessment Year: 2005-2006
• Appeal Filed On: 27-08-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘I’ NEW DELHI BEFORE SHRI G.S. PANNU, PRESIDENT & SHRI SAKTIJIT DEY, JUDICIAL MEMBER ITA No.4726/Del/2014 Assessment Year: 2005-06 DCIT, Circle-2, Gurgaon Vs. Motorola India Pvt. Ltd., Motorola Excellence Centre, 415/2, MG Road, Gurgaon PAN :AAACM9343D (Appellant) (Respondent) ORDER PER SAKTIJIT DEY, JUDICIAL MEMBER: This is an appeal by the Revenue against order dated 16.06.2014 of learned Commissioner of Income-Tax (Appeals)-2, Faridabad for the assessment year 2005-06. 2. We have heard Shri G.C. Srivastava, learned counsel appearing for the assessee and Shri Marinal Kumar Das, learned Departmental Representative. Department by Shri Marinal Kumar Das, Sr. DR Assessee by S/Shri GC Srivastava, Adv. & Mr. Mayank Patawari, CA Date of hearing 19.07.2022 Date of pronouncement 19.07.2022 2 ITA No.4726/Del./2014 3. It is a common point between the parties that the tax effect on the dispute arising in the present appeal is below the monetary limit of Rs.50,00,000 fixed for maintaining an appeal before the Tribunal in Circular No.17/2019 dated 08.08.2019 issued by the Central Board of Direct Taxes. 4. In view of the aforesaid submission of the parties, the present appeal having become infructuous is deemed to have been withdrawn, hence, dismissed. 5. In the result, the appeal is dismissed. Order pronounced in the open court on 19 th July, 2022. Sd/- Sd/- ( G.S. PANNU ) (SAKTIJIT DEY) PRESIDENT JUDICIAL MEMBER Dated: 19 th July, 2022. Mohan Lal Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi 3 ITA No.4726/Del./2014 Sl. No. Particulars Date 1. Date of dictation (Order drafted through Dragon software): 19.07.2022 2. Date on which the draft of order is placed before the Dictating Member: 19.07.2022 3. Date on which the draft of order is placed before the other Member: 4. Date on which the approved draft of order comes to the Sr. PS/PS: 21.07.2022 5. Date of which the fair order is placed before the Dictating Member for pronouncement: 22.07.2022 6. Date on which the final order received after having been singed/pronounced by the Members: 27.07.2022 7. Date on which the final order is uploaded on the website of ITAT: 27 .07.2022 8. Date on which the file goes to the Bench Clerk 27.07.2022 9. Date on which files goes to the Head Clerk: 10. Date on which file goes to the Assistant Registrar for signature on the order: 11. Date of dispatch of order: