DCIT, Gurgaon V. M/s. Regus Gurgaon Metropolitan Business Centre Pvt. Ltd., Gurgaon

ITA 5107/DEL/2014

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 3664 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 1 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-11-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 15-06-2017
• Assessment Year: 2009-2010
• Appeal Filed On: 16-09-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH E NEW DELHI BEFORE SH.G.D.AGRAWAL, HONBLE PRESIDENT AND SH.K.N.CHARY, JUDICIAL MEMBER ITA NO. 5107/DEL/2014 (ASSESSMENT YEAR: 2009 -10) ORDER PER K.N.CHARY, JUDICIAL MEMBER AGGRIEVED BY THE ORDER DATED 15.07.2014 IN APPEAL NO.334/2011-1 2 PASSING BY THE COMMISSIONER OF INCOME TAX (APPEAL) [IN SHORT CIT(A)]-2, FARIDABAD FOR 2009-10 ASSESSMENT YEAR, THE REVENUE PREFERRED THIS APPEAL. 2. AT THE OUTSET, IT IS BROUGHT TO OUR NOTICE THAT THE AGGREGATE TAX EFFECT ON ISSUES PROPOSED TO BE CONTESTED IN THIS APPEAL IS O NLY RS.5,65,526/- AS IS MENTIONED IN SANCTIONED ORDER DATED 08.09.2014 AND SQUARELY COVERED LOW TAX EFFECT. 3. WE HAVE HEARD LD. REPRESENTATIVES OF BOTH THE PA RTIES. 4. THE CBDT VIDE CIRCULAR NO.21/2015 DATED 10.12.20 15 HAS DECIDED THAT THE APPEAL SHALL NOT BE FILED BEFORE THE APPELLATE TRIBUNAL IN CASES WHERE THE DCIT, CIRCLE-2, GURGAON. VS REGUS GURGAON METROPOLITAN BUSINESS CENTRE PVT.LTD., LEVEL-4, AUGUSTA POINT, DLF GOLF COURSE ROAD, SECTOR-53, GURGAON. PAN-AADCR7347H (APPELLANT) (RESPONDENT) APPELLANT BY SH. U.C.DUBEY, SR.DR RESPONDENT BY SH. MANONEET DALAL, AR, SH. YISHU GOYAL, CA & SH. ANKIT GOYAL, CA DATE OF HEARING 06 . 11 .2017 DATE OF PRONOUNCEMENT 09 . 11 .2017 ITA NO. 5107/DEL/2014 PG. 2 TAX EFFECT DOES NOT EXCEED MANDATORY LIMIT OF RS.10 LACS. THE CIRCULAR WOULD APPLY TO ALL PENDING APPEALS AS WELL. ADMITTEDLY I N THE DEPARTMENT APPEAL, THE TAX EFFECT IS LESS THAN RS.10 LACS. THEREFORE, THE DEPARTMENTAL APPEAL IS NOT MAINTAINABLE AS WAS FILED IN VIOLATION OF ABOVE BOT H CIRCULARS. 5. LD. DR IN VIEW OF THE ABOVE, DID NOT PRESS THE D EPARTMENT APPEAL. WE MAY ALSO NOTE THAT THE DEPARTMENT WOULD NOT FALL IN EXCEPTION PROVIDED IN THE ABOVE BOARD CIRCULAR. 6. IN VIEW OF THE ABOVE, THE DEPARTMENTAL APPEAL IS DISMISSED. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 09 TH NOVEMBER, 2017. SD/- SD/- (G.D.AGRAWAL) (K.N.CHARY) PRESIDENT JUDICIAL MEMBER *AMIT KUMAR* DATE:-09.11.2017 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT AS SISTANT REGISTRAR ITAT NEW DELHI