DCIT, New Delhi V. M/s Lahmeyer Holding Gmbh, Gurgaon

ITA 4993/DEL/2013

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 6817 (ITAT-DELHI)
• Duration Of Justice: 6 year(s) 1 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-10-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 09-05-2017
• Assessment Year: 2005-2006
• Appeal Filed On: 29-08-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SHIRANSH PANDYA
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH D , NEW DELHI BEFORE SH. BHAVNESH SAINI , JUDICIAL MEMBER DR. B. R. R. KUMAR , ACCOUNTANT MEMBER ITA NO. 4992/DEL./2013 : ASSTT. YEAR : 2004 - 05 ITA NO. 4993/DEL./2013 : ASSTT. YEAR : 2005 - 06 DEPUTY DIRECTOR OF INCOME TAX, CIRCLE - 3(2), NEW DELHI VS M/S LAHMEYER HOLDING GMBH, C/O LAHMEYER INTERNATIONAL (INDIA) PVT. LTD., C - 032B, SUPER MART, 13 TH FLOOR, DLF QUTAB ENCLAVE, PHASE - IV, GURGAON (APPELLANT) (RESPONDENT) PAN NO. A A AC L6602E ASSESSEE BY : SH. SHIRANSH PANDYA , ADV. REVENUE BY : SH. DEEPAK GARG, SR. DR DATE OF HEAR ING: 1 7 . 10 .201 9 DATE OF PRONOUNCEMENT: 21 .10 .201 9 ORDER PER DR. B. R. R. KUMAR , A CCOUNTANT M EMBER : THE PRESENT APPEAL S HAVE BEEN FILED BY THE REVENUE AGAINST THE ORDER S OF THE L D. CIT(A) - XXIX , NEW DELHI DATED 25.06.2013 . 2. ACCORDING TO CIRCULAR NO. 17/2019 DATED 08/08/2019, THE CBDT IN SUPERSESSION OF EARLIER INSTRUCTIONS HAS DIRECTED THAT DEPARTMENT S APPEALS BEFORE ITAT SHALL NOT BE FILED IN CASES WHERE THE TAX EFFECT DOES NOT EXCEED THE MONETARY LIMIT OF RS. 50 LACS. THE TAX WILL NOT INCLUDE ANY INTEREST THEREON. IT I S FURTHER CLARIFIED THAT EVEN IF IN THE CASE OF AN ASSESSEE, DISPUTED ISSUES ARISE IN MORE THAN ONE ASSESSMENT YEAR, APPEAL CANNOT BE FILED IN RESPECT OF SUCH ASSESSMENT YEAR OR YEARS IN ITA NO S. 4992 & 4993/DEL/2013 LAHMEYER HOLDING GMBH 2 WHICH THE TAX EFFECT IN RESPECT OF DISPUTED IS SUES EXCEEDS THE MONETARY LIMIT SO SPECIFIED. 3. ADMITTEDLY, IN THE DEPARTMENTAL APPEAL S , THE TAX EFFECT IS LESS THAN RS. 50 LACS, THEREFORE, DEPARTMENTAL APPEAL S ARE NOT MAINTAINABLE. THE LD. DR COULD NOT BRING TO OUR NOTICE ANY EXCEPTIONS MENTIONED I N THE SAID CIRCULAR. 4 . IN THE RESULT, BOTH THE APPEAL S OF THE REVENUE ARE DISMISSED . ORDER PRO N OUNC ED IN THE OPEN COURT ON 21 /10 /2019 . SD/ - SD/ - ( BHAVNESH SAINI ) ( DR. B. R. R. KUMAR ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 21 /10 /2019 *SUBODH* COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(APPEALS) 5 . DR: ITAT ASSISTANT REGISTRAR