DCIT, Central Circle- I, Gurugram V. Hanak Properties (P) Ltd., New Delhi

ITA 4931/DEL/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 9289 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-07-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Appeal Filed On: 30-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M BARANWAL
• Keywords: Tax effect
• Section: 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA NO.4931/DEL/2019 ASSESSMENT YEAR : 2013-14 DCIT CENTRAL CIRCLE-1 GURUGRAM VS. HANAK PROPERTIES (P) LTD. F-1098, CHITRANJAN PARK, NEW DELHI PAN NO. AABCH9394J (APPELLANT) (RESPONDENT) APPELLANT BY : SH. M. BARANWAL, SR. DR RESPONDENT BY : NONE DATE OF HEARING : 30.07.2021 DATE OF PRONOUNCEMENT : 30.07.2021 ORDER PER G.S. PANNU, VP : THIS APPEAL BY THE REVENUE FOR THE ASSESSMENT YEAR 2013-14 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-3, GURGAON DATED 12.03.201 9. 2. THE ITO (ADMN.), NEW DELHI VIDE HER LETTER DATED 16.12.2 019 HAS ENCLOSED THE LETTER DATED 20.11.2019 RECEIVED FROM ACIT (HQ), GU RGAON FORWARDING THEREWITH THE LIST OF 34 CASES FOR WITHDRAWAL OF APPEAL S FILED U/S. 2 253 (1) OF THE ACT BEFORE THE TRIBUNAL, BY THE REVENUE, WHER E TAX EFFECT INVOLVED IS BELOW THE MONETARY LIMIT OF RS. 50 LACS, AS PRESCRIBE D BY CBDT IN ITS CIRCULAR NO.17/2019 DATED 8 AUGUST 2019. LD. DR HAS SUBMITTED THAT THE PRESENT APPEAL FOR A.Y.2013-14 IS MENTIONED AT SL. NO.18 OF THE AFORESAID LIST OF CASES. IN VIEW OF THE ABOVE LD. DR HAS REQUESTED THAT THE CAPT IONED REVENUES APPEAL MAY BE DISMISSED. 3. NONE APPEARED ON BEHALF OF THE ASSESSEE- RESPONDENT. 4. IN VIEW OF THE ABOVE POSITION, WE DEEM IT PROPER TO DISMISS THE A PPEAL OF THE REVENUE IN THE LIGHT OF THE CIRCULAR NO.17/2019 OF THE CBDT DATED 8 AUGUST, 2019, AS NOT MAINTAINABLE. 5. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISMISSED. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRTUAL HEARING ON 30 JULY, 2021. SD/- SD/- (AMIT SHUKLA) (G.S. PANNU) JUDICIAL MEMBER VICE PRESIDENT AX{T COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT BY ORDER ASSISTANT REGISTRAR, ITAT, DELHI 3 DRAFT DICTATED 30.7.2021 DRAFT PLACED BEFORE AUTHOR 30.7.2021 APPROVED DRAFT COMES TO THE SR.PS/PS 30.7.2021 ORDER SIGN ED AND PRONOUNCED ON 30.7.2021 FILE SENT TO THE BENCH CLERK 30.7.2021 DATE ON WHICH FILE GOES TO THE AR DATE ON WHICH FILE GOES TO THE HEAD CLERK. DATE OF DISPATCH OF ORDER. DATE OF UPLOADING ON THE WEBSITE