ACIT, New Delhi V. M/s. Gaurav International, New Delhi

ITA 4806/DEL/2014

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 3181 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 3 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-12-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 04-09-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

1 ITA NO. 4806/DEL/2014 IN THE INCOME TAX APPELLA TE TRIBUNAL DELHI BENCH: C NEW DELHI BEFORE SHRI G. D. AGRAWAL, PRESIDE NT AND MS SUCHITRA KAMBLE, JUDI CIAL MEMBER I.T.A .NO. 4806/DEL/2 014 (A.Y 2011-12) ACIT CIRCLE-27(1) NEW DELHI (APPELLANT) VS GAURAV INTERNATIONAL 2/2, W.H.S. KIRTI NAGAR NEW DELHI AAAFG5920D (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SH. ARUN KUMAR YADAV, SR. DR ORDER PER G. D. AGRAWAL, PRESIDENT:- THE APPEAL BY THE REVENUE FOR THE ASSESSMENT YEAR 2 011-12 IS DIRECTED AGAINST THE ORDER OF THE LD.CIT(A)-XXIV , NEW DELHI DATED 18.06.2014. 2. AT THE TIME OF HEARING BEFORE US, NONE APPEARED ON BEHALF OF THE ASSESSEE-RESPONDENT. THIS APPEAL OF THE REVENU E IS, THEREFORE, BEING DISPOSED OF EX-PARTE QUA THE ASSESSEE-RESPOND ENT AFTER HEARING THE ARGUMENTS OF LEARNED DR. DATE OF HEARING 05.12.2017 DATE OF PRONOUNCEMENT 05.12.2017 2 ITA NO. 4806/DEL/2014 3. WE HAVE HEARD THE ARGUMENTS OF LEARNED DR AND HA VE PERUSED RELEVANT MATERIAL PLACED BEFORE US. IT IS OBSERVED THAT THE TAX EFFECT IN THE PRESENT APPEAL OF THE REVENUE IS BELOW RS.10 LAKHS. AS PER CIRCULAR NO. 21/2015 DATED 10 TH DECEMBER, 2015, THE CBDT HAS CLEARLY LAID DOWN THAT THE REVENUE SHOULD NOT P REFER APPEALS BEFORE THE ITAT IF THE TAX EFFECT INVOLVED IN THE A PPEAL, EXCLUDING INTEREST, IS LESS THAN RS.10 LAKHS. IN VIEW THEREO F, THE APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE AND IS DISMISSED . 4. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED. DECISION PRONOUNCED IN THE OPEN COURT ON 05.12. 2017 SD/- SD/- (SUCHITRA KAMBLE) (G. D. AGRAWAL) JUDICIAL MEMBER PRESIDENT DATED: 05/12/2017 R. NAHEED * COPY FORWARDED TO: 1. APPELLANT ACIT , CIRCLE-27(1), NEW DELHI 2. RESPONDENT SH. GAURAV INTERNATIONAL, 2/2, W.H.S.KIR TI NAGAR, NEW DELHI 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 3 ITA NO. 4806/DEL/2014 DATE 1. DRAFT DICTATED ON 05/12/2017 PS 2. DRAFT PLACED BEFORE AUTHOR 05/12/2017 PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER .2017 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS 06.12.2017 PS/PS 6. KEPT FOR PRONOUNCEMENT ON PS 7. FILE SENT TO THE BENCH CLERK 06 .12.2017 PS 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER. 4 ITA NO. 4806/DEL/2014