Appeal details
Counselvise Citation
[2019] 115 COUNSELVISE.COM (IT) 8220 (ITAT-DELHI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
2 month(s) 30 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
23-08-2019
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
E
Assessment Year
2014-2015
Appeal Filed On
24-05-2019
Judgement Text
INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER SR. NO. ITA NO. APPELLANT RESPONDENT ASSTT. YEAR APPEARING FOR ASSESSEE 1. 1910/DEL/2018 ACIT , CIRCLE - 19(2), NEW DELHI PIONEER TOWN PLANNERS PVT. LTD. NEW DELHI 2014 - 15 NONE 2. 2017/DEL/2018 ACIT, SPECIAL RANGE - 9, NEW DELHI. VIREET INVESTMENTS PVT. LTD., DELHI. 2014 - 15 NONE 3. 2035/DEL/2018 DCIT, HISAR PRAVEEN CHAWALA (HUF), HISAR 2009 - 10 NONE 4. 2058/DEL/2018 ACIT, CIRCLE - 35(1), NEW DELHI PANKAJ JAIN, DELHI 2014 - 15 NONE 5. 2240/DEL/2018 ACIT, CENTRAL CIRCLE - 28, NEW DELHI PLB INFRASTRUCTURE PVT. LTD., NEW DELHI 2013 - 14 NONE 6. 2324/DEL/2018 ACIT, CIRCLE - 20(2), NEW DELHI R S INDIA WIND ENERGY PVT. LTD.., NEW DELHI 2013 - 14 NONE 7. 544/DEL/2018 DCIT, CIRCLE - 3(1), BULANDSHAHR PAWAN KUMAR MITTAL, BULLANDSHAHR 2013 - 14 NONE 8. 1548/DEL/2018 ACIT, CENTRAL CIRCLE - 29, NEW DELHI PHILIP KOSHY, NEW DELHI 2012 - 13 NONE 9. 1808/DEL/2018 ACIT, CIRCLE - 65 (1), NEW DELHI RUPAK SINGLA, NEW DELHI 2013 - 14 NONE 10. 4536/DEL/2018 DCIT, CIRCLE - 8(1), NEW DELHI EASTERN BROADCAST SOLUTIONS PVT. LTD., NEW DELHI 2014 - 15 NONE 11. 6379/DEL/2018 ACIT, CENTRAL CIRCLE - 8, NEW DELHI DHEERAJ CHAUDHARY, NEW DELHI 2010 - 11 S H. GAUTAM JAIN, ADV. SH. LALIT MOHAN, ADV. 12. 6961/DEL/2018 ITO, WARD - 7(1), NEW DELHI DESTINY INFRATECH PVT. LTD., DELHI 2009 - 10 NONE 13. 7258/DEL/2018 ACIT, CIRCLE - 1, LTU, NEW DELHI CAPARO ENGINEERING INDIA LTD., NEW DELHI 2013 - 14 NONE 2 14. 7259/DEL/2 018 ACIT, CIRCLE - 1, LTU, NEW DELHI CAPARO ENGINEERING INDIA LTD., NEW DELHI 2014 - 15 NONE 15. 7676/DEL/2018 DCIT(E), CIRCLE - 1(1), NEW DELHI CENTRE FOR STUDY OF DEVELOPING SOCIETY, NEW DELHI. 2015 - 16 NONE 16. 7677/DEL/2018 ITO(E), WARD - 1(3), NEW DELHI. CANARA BANK RELIEF AND WELFARE SOCIETY, DELHI 2010 - 11 SHRI SHIV K. ARORA, CA 17. 7811/DEL/2018 ITO, WARD - 7(1), NEW DELHI DELFIN FINANCE P. LTD., NEW DELHI 1997 - 98 NONE 18. 4555/DEL/2018 ACIT, SPECIAL RANGE - 7, NEW DELHI PARSONS BRINCKERHOFF INDIA PVT. LTD., NEW DELHI 2013 - 14 MS. PRATIBHA JAIN, CA 19. 2941/DEL/2018 ACIT, CIRCLE - 27(2), NEW DELHI YAMAZEN MACHINERY TOOLS INDIA P. LTD., NEW DELHI 2010 - 11 NONE 20. 7036/DEL/2018 ITO(E), WARD - 2(3), NEW DELHI THE MANAGING COMMITTEE OF SHIVALA APA GANGADHAR, DELHI 2015 - 16 NONE 21. 7381/DEL/2018 DCIT, HISAR CIRCLE, HISAR THE HISAR DISTT. PRIMARY CO-OP. AGRI AND RURAL DEVELOPMENT BANK LTD., HISAR 2014 - 15 NONE 22. 7068/DEL/2018 DCIT(E), CIRCLE - 2(1), NEW DELHI. THE EDUCATION SOCIETY OF MOUNT ST. MARRYS HIGH SCHOOL DELHI CANTT., NEW DELHI 2014 - 15 NONE 23. 7422/DEL/2018 ITO(EXEMPTION), GHAZIABAD THE SERVANTS OF CHILDREN SOCIETY, MEERUT 2013 - 14 NONE 24. 7504/DEL/2018 ACIT, CENTRAL CIRCLE - 19, NEW DELHI SINDHU TRADE LINKS LTD., NEW DELHI 2010 - 11 NONE 25. 7993/ DEL/2018 ACIT, CIRCLE - 47(1), NEW DELHI SUMAN GARG, NEW DELHI 2015 - 16 SHRI SAURAV ROHATGI, CA 26. 8106/DEL/2018 ACIT, CIRCLE - 3(1), INTERNATIONAL TAXATION, NEW DELHI SARENS BESTUUR NV, NEW DELHI 2015 - 16 NONE 2 6 . 6221/DEL/2018 ACIT(OSD), WARD-22(1), NEW DELHI SABHARWAL PROPERTIES INDUSTRIES PVT. LTD. , NEW DELHI 2009 - 10 NONE 3 2 7 . 6916/DEL/2018 ITO, WARD - 4, ROHTAK SANDEEP KUMAR, NEW DELHI 2014 - 15 NONE 2 8 . 6931/DEL/2018 ACIT, CENTRAL CIRCLE - 19, NEW DELHI SANDEEP AGGARWAL, NEW DELHI 2009 - 10 NONE 29 . 6943 /DEL/2018 JCIT, RANGE - 9, NEW DELHI THE HINDUSTAN TIMES LTD., NEW DELHI 2013 - 14 SH. DEEPESH JAIN, CA 3 0 . 6990/DEL/2018 DCIT, CENTRAL CIRCLE - 1, GURGAON SURINDER PAL SINGH CHAWLA, NEW DELHI 2010 - 11 TAJASVI JAIN, CA 3 1 . 6991/DEL/2018 DCIT, CENTRAL CIRCLE - 1 , GURGAON SURINDER PAL SINGH CHAWLA, NEW DELHI 2011 - 12 TAJASVI JAIN, CA 3 2 . 6992/DEL/2018 DCIT, CENTRAL CIRCLE - 1, GURGAON SURINDER PAL SINGH CHAWLA, NEW DELHI 2012 - 13 TAJASVI JAIN, CA 3 3 . 6993/DEL/2018 DCIT, CENTRAL CIRCLE - 1, GURGAON SURINDER PAL SINGH CHAWLA, NEW DELHI 2013 - 14 TAJASVI JAIN, CA 3 4 . 6994/DEL/2018 DCIT, CENTRAL CIRCLE - 1, GURGAON SURINDER PAL SINGH CHAWLA, NEW DELHI 2014 - 15 TAJASVI JAIN, CA 3 5 . 6995/DEL/2018 DCIT, CENTRAL CIRCLE - 1, GURGAON SURINDER PAL SINGH CHAWLA, NEW DELHI 2015 - 16 TAJ ASVI JAIN, CA 3 6 . 6996/DEL/2018 DCIT, CENTRAL CIRCLE - 1, GURGAON SURINDER PAL SINGH CHAWLA, NEW DELHI 2016 - 17 TAJASVI JAIN, CA 3 7 . 51/DEL/2017 ACIT, CENTRAL CIRCLE - 25, NEW DELHI LEGAL HEIR OF LATE SH. SURINDER KAPUR, NEW DELHI 2012 - 13 NONE 3 8 . 1971/DEL/2 017 ACIT, NEW DELHI SANDUR BYPASS PROJECTS PVT. LTD., NEW DELHI 2008 - 09 NONE 39 . 2076/DEL/2017 DCIT, NEW DELHI SUNBORNE ENERGY SERVICES INDIA PVT. LTD., NEW DELHI 2012 - 13 NONE 4 0 . CO. NO. 136/DEL/2017 SUNBORNE ENERGY SERVICES INDIA PVT. LTD., NEW DELHI DCIT, NEW DELHI 2012 - 13 NONE 4 1 . 2185/DEL/2017 ACIT, NEW DELHI VINSAN CREDIT & SECURITIES LTD., NEW DELHI 2012 - 13 NONE 4 2 . 3184/DEL/2017 ITO, NEW DELHI THAWAR SINGH, NEW DELHI 2011 - 12 NONE 4 3 . 1695/DEL/2018 ITO(E), NEW DELHI BASKET BALL FEDERATION OF INDIA, NEW DELHI 2012 - 13 NONE 4 4 . 1913/DEL/2018 ACIT, NEW DELHI BHIM SAIN GUPTA, 2009 - 10 NONE 4 NEW DELHI 4 5 . 2325/DEL/2018 DCIT, CIRCLE - 1(1)(2), INTERNATIONAL TAXATION, NEW DELHI BLACK DUCK SOFTWARE INC., NOIDA 2013 - 14 NONE 4 6 . 2869/DEL/2018 DCIT, CENTRAL CIRCLE - 1, GURGAON AJIT SINGH, NEW DELHI 2009 - 10 NONE 4 7 . 4308/DEL/2018 DCIT, CIRCLE - 1(1), NEW DELHI AAKRITI HOTELS PVT. LTD., NEW DELHI 2014 - 15 NONE 4 8 . 4344/DEL/2018 ACIT, CIRCLE - 30(1), NEW DELHI AKASH PODDAR, NEW DELHI 2014 - 15 SH. LALIT AGARWAL, CA 49 . 4998/DEL/2018 DCIT, CIRCLE - 4(1), NEW DELHI BALL BEVERAGE PACKAGE (INDIA)PVT. LTD., NEWE DELHI 2012 - 13 NONE 5 0 . 5122/DEL/2018 DCIT, CENTRAL CIRCLE - 15, NEW DELHI BRAHAMPUTRA INFRASTRUCTURE LTD., NEW DELHI 2009 - 10 SH. GAUTAM JAIN, SH. LALIT MOHAN, ADV. 5 1 . 5160/DEL/2018 DCIT, CENTRAL CIRCLE, NOIDA BMA INFOTECH PVT. LTD., NOIDA 2009 - 10 NONE 5 2 . 5161/DEL/2018 DCIT, CENTRAL CIRCLE, NOIDA BMA INFOTECH PVT. LTD., NOIDA 2013 - 14 NONE 5 3 . 5162/DEL/2018 DCIT, CENTRAL CIRCLE, NOIDA BMA INFOTECH PVT. LTD., NOIDA 2014 - 15 NONE 5 4 . 6283/DEL/2018 ITO, WARD - 49(1), NEW DELHI BALJEET SINGH UBHI, NEW DELHI 2013 - 14 NONE 5 5 . 6486/DEL/2018 ACIT, CIRCLE - 54(1), NEW DELHI ASHCHARYA KHANNA, NEW DELHI 2013 - 14 NONE 5 6 . 547/DEL/2019 ACIT, SPECIAL RANGE - 5, NEW DELHI KABEER T EXTILE LTD. NEW DELHI 2014 - 15 NONE 5 7 . 989/DEL/2019 JCIT(OSD) CENTRAL CIRCLE-1, NOIDA KIRAN WATI, DELHI 2010 - 11 NONE 5 8 . 1038/DEL/2019 ACIT, CIRCLE - 29(1), NEW DELHI KULVINDER NATH MARWAH, NEW DELHI 2014 - 15 NONE 59 . 1373/DEL/2019 ITO WARD - 15(3), NEW DELHI LOGIX DEVELOPERS PVT. LTD., NEW DELHI 2015 - 16 NONE 6 0 . 1378/DEL/2019 ACIT, CIRCLE - 15(2), NEW DELHI LOGIX INFRABUILD PRIVATE LIMITED, NEW DELHI 2013 - 14 NONE 6 1 . 1379/DEL/2019 ACIT, CIRCLE - 15(2), NEW DELHI LOGIX CITY DEVELOPERS PRIVATE LTD., NEW DELHI 2013 - 14 NONE 6 2 . 3857/DEL/2019 ACIT CIRCLE, KARNAL KANISH MOTORS PVT. LTD., KARNAL 2014 - 15 NONE 6 3 . 3964/DEL/2019 ACIT, CENTRAL CIRCLE - 19, NEW DELHI KRBL INFRASTRUCTURE LTD., DELHI 2015 - 16 SHRI SHIV KUMAR ARORA, CA 6 4 . 3965/DEL/2019 ACIT, CENTRAL C IRCLE - 19, KRBL 2016 - 17 SHRI SHIV 5 NEW DELHI INFRASTRUCT URE LTD., DELHI KUMAR ARORA, CA 6 5 . 4685/DEL/2019 ACIT, CIRCLE - 18(2), NEW DELHI NIRULAS CORNER HOUSE PVT. LTD., NEW DELHI 2010 - 11 NONE 6 6 . 4728/DEL/2019 ITO WARD - 03, SONIPAT MAHENDER SINGH, SONIPAT 2 014 - 15 NONE 6 7 . 353/DEL/2017 ITO, PANIPAT TANWAR PROJECT PVT. LTD., PANIPAT 2012 - 13 NONE 6 8 . 50/DEL/2017 ACIT, NEW DELHI LEGAL HEIR OF LATE SH. SURINDER KAPUR 2011 - 12 NONE 69 . 924/DEL/2017 DCIT(EXEMPTION) GHAZIABAD SWAMI OMKARANANDA SARASWATI CHARITABLE TRUST TEHRI, UTTRAKHAND 2012 - 13 NONE 7 0 . 829/DEL/2017 ITO, NEW DELHI SAMEERA CHANDYOK, NEW DELHI 2013 - 14 SHRI GAUTAM JAIN, SHRI LALIT MOHAN, ADV. 7 1 . 990/DEL/2019 JCIT (OSD), CENTRAL CIRCLE-1, NOIDA NM BUILDWELL PVT. LTD., NOIDA 2010 - 11 NONE 7 2 . 991/ DEL/2019 JCIT (OSD), CENTRAL CIRCLE-1, NOIDA NM BUILDWELL PVT. LTD., NOIDA 2011 - 12 NONE 7 3 . 1892/DEL/2019 DCIT, CENTRAL CIRCLE - 27, NEW DELHI RAJESH KUMAR BASRA, NEW DELHI 2010 - 11 NONE 7 4 . 1915/DEL/2019 DCIT(E) - CIRCLE - 2(1), NEW DELHI NATIONAL ASSOCIATION OF SOFTWARE & SERVICES COMPANIES, NEW DELHI 2014 - 15 SH.DEEPESH JAIN, CA MS. MEENAL GOYAL, CA 7 5 . 1916/DEL/2019 DCIT(E) - CIRCLE - 2(1), NEW DELHI NATIONAL ASSOCIATION OF SOFTWARE & SERVICES COMPANIES, NEW DELHI 2015 - 16 SH. DEEPESH JAIN, CA MS. MEENAL GOYAL, CA 7 6 . 3856/DEL/2019 ITO WARD - 03, KARNAL MITTAL OCEAN TRADE PVT. LTD., KARNAL 2014 - 15 NONE 7 7 . 4 684/DEL/2019 ACIT, CIRCLE - 18(2), NEW DELHI NIPPON TUBES LTD., DELHI 2015 - 16 NONE 7 8 . 1893/DEL/2019 DCIT CENTRAL CIRCLE - 27, NEW DELHI RAJESH KUMAR BASRA, NEW DELHI 2011 - 12 NONE 79 . 1914/DEL/2019 DCIT(E), CIRCLE - 2(1), NEW DELHI NA TIONAL ASSOCIATION OF SOFTWARE & SERVICES COMPANIES, 2013 - 14 SH.DEEPESH JAIN, CA MS. MEENAL GOYAL, CA 6 NEW DELHI 8 0 . 2706/DEL/2018 DCIT , NEW DELHI ROOPESH DAVDA, NEW DELHI 2013 - 14 NONE 8 1 7993/DEL/2018 ACIT, NEW DELHI SUMAN GARG, NEW DELHI 2015 - 16 SAURAV ROHATGI, CA 82. 2185/DEL/2017 ACIT, NEW DELHI VINSAN CREDIT & SECURITIES LTD. 2012 - 13 NONE 83. 1971/DEL/2017 ACIT, NEW DELHI SANDUR BYPASS PROJECTS PVT. LTD. 2008 - 09 NONE O R D E R PER BENCH THESE ARE THE APPEALS FILED BY THE DEPARTMENT AGAINST THE ORDER OF RESPECTIVE THE LD. CIT(A) FOR RESPECTIVE ASSESSMENT YEARS. 2. AT THE OUTSET OF THE HEARING ITSELF, THE LD. SR. DR BROUGHT TO OUR ATTENTION THAT CBDT VIDE CIRCULAR NO. 17/2019 DATED 08TH AUGUST 2019 HAS DECIDED THAT THE REVENUE WOULD NOT PREFER ANY APPEAL BEFORE THE TRIBUNAL IF THE TAX EFFECT IS LESS THAN RS. 50 LAKHS. THEREFORE, HE PLEADED THAT THE APPEAL OF THE REVENUE BE DECIDED AS PER THE INSTRUCTION OF THE CBDT. 3. NOW THERE IS A LATEST CBDT CIRCULAR NO. 17/2019 DATED 08.08.2019, WHEREIN THE CBDT HAS FURTHER ENHANCED THE MONETARY LIMIT FOR FILING OF APPEAL BY THE DEPARTMENT BEFORE THE INCOME TAX APPELLATE TRIBUNAL FROM RS. 20 LACS TO RS. 50 LACS. THE SAID CIRCULAR DE PARTMENT BY: MS. ASHIMA NEB, SR. DR DATE OF HEARING 23/08 /201 9 DATE OF PRONOUNCEMENT 23/08/2019 7 ALSO MAKE REFERENCE TO THE EARLIER CIRCULAR NO. 3/2018 DATED 11.7.2018 AND SPECIALLY STATES THAT AS A STEP TOWARDS FURTHER MANAGEMENT OF LITIGATION, THE BOARD HAS DECIDED TO ENHANCE THE MONETARY LIMIT FOR FILING OF THE APPEALS. THIS CIRCULAR IS NOT IN SUPERSESSION OF THE EARLIER CIRCULAR BUT ONLY AMENDS THE MONETARY LIMITS AS WELL AS GIVES CLARIFICATION WITH REGARD TO PARAGRAPH 5 OF THE EARLIER CIRCULAR. THIS INTER ALIA MEANS THAT ALL THE OTHER CONDITIONS MENTIONED IN THE EARLIER CIRCULAR NO. 3 OF 2018 DATED 11.7.2018 WILL APPLY MUTATIS MUTANDIS INCLUDING THAT IS, IT WILL APPLY TO ALL THE PENDING APPEALS. FOR THE SAKE OF READY REFERENCE, THE LATEST CIRCULAR IS REPRODUCED HEREUNDER : F. NO.279/MISC. 142/2007-ITJ(PT.) GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE CENTRAL BOARD DIRECT TAXES JUDICIAL SECTION NEW DELHI. 8TH AUGUST 2019 SUBJECT: - FURTHER ENHANCEMENT OF MONETARY LIMITS FOR FILING OF APPEALS BY THE DEPARTMENT BEFORE INCOME TAX APPELLATE TRIBUNAL, HIGH COURTS AND SLPS/APPEALS BEFORE SUPREME COURT - AMENDMENT TO CIRCULAR 3 OF 2018 - MEASURES FOR REDUCING LITIGATION.- REFERENCE IS INVITED TO THE CIRCULAR NO.3 OF2018 DATED 11.07.2018 (THE CIRCULAR) OF CENTRAL BOARD OF DIRECT TAXES (THE BOARD) AND ITS AMENDMENT DATED 20TH AUGUST. 2018 VIDE WHICH MONETARY LIMITS FOR FILING OF INCOME TAX APPEALS BY THE DEPARTMENT BEFORE INCOME TAX APPELLATE TRIBUNAL. HIGH COURTS AND SLPS/APPEALS BEFORE SUPREME COURT HAVE BEEN SPECIFIED. REPRESENTATION HAS ALSO BEEN RECEIVED THAT AN ANOMALY IN THE SAID CIRCULAR AT PARA 5 MAY BE REMOVED. 2. AS A STEP TOWARDS FURTHER MANAGEMENT OF LITIGATION. IT HAS BEEN DECIDED BY THE BOARD THAT MONETARY LIMITS FOR 8 FILING OF APPEALS IN INCOME-TAX CASES BE ENHANCED FURTHER THROUGH AMENDMENT IN PARA 3 OF THE CIRCULAR MENTIONED ABOVE AND ACCORDINGLY, THE TABLE FOR MONETARY LIMITS SPECIFIED IN PARA 3 OF THE CIRCULAR SHALL READ AS FOLLOWS: S.NO APPEALS/SLPS IN INCOME TAX MATTERS MONETARY LIMIT (RS.) 1. BEFORE APPELLATE TRIBUNAL 50,00,000/- 2. BEFORE HIGH COURT 1,00.00.000/- 3. BEFORE SUPREME COURT 2,00,00,000/- 3. FURTHER, WITH A VIEW TO PROVIDE PARITY IN FILING OF APPEALS IN SCENARIOS WHERE SEPARATE ORDER IS PASSED BY HIGHER APPELLATE AUTHORITIES FOR EACH ASSESSMENT YEAR VIS-A-VIS WHERE COMPOSITE ORDER FOR MORE THAN ONE ASSESSMENT YEARS IS PASSED. PARA 5 OF THE CIRCULAR IS SUBSTITUTED BY THE FOLLOWING PARA: '5. THE ASSESSING OFFICER SHALL CALCULATE THE TAX EFFECT SEPARATELY FOR EVERY ASSESSMENT YEAR IN RESPECT OF THE DISPUTED ISSUES IN THE CASE OF EVERY ASSESSEE. IF, IN THE CASE OF AN ASSESSEE, THE DISPUTED ISSUES ARISE IN MORE THAN ONE ASSESSMENT YEAR, APPEAL CAN BE FILED IN RESPECT OF SUCH ASSESSMENT YEAR OR YEARS IN WHICH THE TAX EFFECT IN RESPECT OF THE DISPUTED ISSUES EXCEEDS THE MONETARY LIMIT SPECIFIED IN PARA 3. NO APPEAL SHALL BE FILED IN RESPECT OF AN ASSESSMENT YEAR OR YEARS IN WHICH THE TAX EFFECT IS LESS THAN THE MONETARY LIMIT SPECIFIED IN PARA 3. FURTHER, EVEN IN THE CASE OF COMPOSITE ORDER OF ANY HIGH COURT OR APPELLATE AUTHORITY WHICH INVOLVES MORE THAN ONE ASSESSMENT YEAR AND COMMON ISSUES IN MORE THAN ONE ASSESSMENT YEAR, NO APPEAL SHALL BE FILED IN RESPECT OF AN ASSESSMENT YEAR OR YEARS IN WHICH THE TAX EFFECT IS LESS THAN THE MONETARY LIMIT SPECIFIED IN PARA 3. IN CASE WHERE A COMPOSITE ORDER/ JUDGEMENT INVOLVES MORE THAN ONE ASSESSEE. EACH ASSESSEE SHALL BE DEALT WITH SEPARATELY. 4. THE SAID MODIFICATIONS SHALL COME INTO EFFECT FROM THE DATE OF ISSUE OF THIS CIRCULAR. 5. THE SAME MAY BE BROUGHT TO THE NOTICE OF ALL CONCERNED. 6. THIS ISSUES UNDER SECTION 268A OF THE INCOME-TAX ACT, 1961. 9 4. FURTHER, CBDT VIDE CIRCULAR DATED 20 TH AUGUST, 2019 F. NO. 279/19- 93/2018-ITJ HAS CLARIFIED THAT IT WILL APPLY TO ALL PENDING APPEALS. THUS, IN VIEW OF THE AFORESAID CIRCULAR, THE APPEAL OF THE REVENUE IS DISMISSED AS NON-MAINTAINABLE BECAUSE TAX EFFECT IS BELOW RS. 50 LAKHS. 5. IN THE RESULT, APPEALS FILED BY THE REVENUE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 23 RD AUGUST, 2019. SD/- SD/- (AMIT SHUKLA) (DR. B.R.R. KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 23/08/2019 VEENA COPY FORWARDED TO 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI
