ITO, New Delhi V. M/s. Alfa Autotech Pvt. Ltd., New Delhi

ITA 4937/DEL/2016

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 7324 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 3 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-01-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 15-09-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER I.T.A NO.4937/DEL/2016 ASSESSMENT YEAR: 2010-11 ITO, WARD-2(2), NEW DELHI. VS. M/S. ALFA AUTOTECH PVT. LTD., 318-D, MAYUR VIHAR-II, NEW DELHI. TAN/PAN: AAHCA 2027P (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI PRAVEEN KUMAR, SR.D.R. RESPONDENT BY: SHRI RAJIV SAXENA, ADV. DATE OF HEARING: 14 01 2019 DATE OF PRONOUNCEMENT: 14 01 2019 O R D E R PER AMIT SHUKLA, J.M.: THE AFORESAID APPEAL HAS BEEN FILED BY THE REVENUE AGAINST THE IMPUGNED ORDER DATED 21.07.2016 PASSED BY COMMISSIONER OF INCOME TAX (APPEALS)-I, NEW DELHI F OR THE ASSESSMENT YEAR 2010-11. 2. ADMITTEDLY, THE TOTAL INCOME ASSESSED BY THE ASS ESSING OFFICER IS RS.61,60,000/- ON WHICH TAX EFFECT IS MU CH BELOW THE NEW PRESCRIBED MONETARY LIMIT FOR FILING OF APP EAL BY THE DEPARTMENT BEFORE THE ITAT OF RS.20 LAC VIDE CBDT C IRCULAR NO. 03/2008 [F.NO.279/MISC.142/2007-ITJ (PT)] DATED 11 TH JULY, 2018. ACCORDINGLY, THE APPEAL OF THE REVENUE IS DISMISSED AS NON MAINTAINABLE BECAUSE OF LOW TAX EF FECT. I.T.A. NO.4937/DEL/2016 2 3. IN THE RESULT, THE APPEAL FILED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 14 TH JANUARY, 2019. SD/- SD/- [O.P. KANT] [AMIT SHUKLA] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 14 TH JANUARY, 2019 PKK: