DCIT, New Delhi V. Perot Systems TSI India Pvt. Ltd., New Delhi

ITA 5187/DEL/2011

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 6656 (ITAT-DELHI)
• Duration Of Justice: 9 year(s) 4 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-03-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: I1
• Next Hearing Date: 31-05-2017
• Assessment Year: 2005-2006
• Appeal Filed On: 21-11-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KACHOO MEHBOOB
• Assessee Lawyers: A NKIT SAHNI
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH I-1 NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.A. NO.5187/DEL/2011 ASSESSMENT YEAR 2005-06 DY. CIT, CIRCLE-14(1), NEW DELHI. V. DELL INTERNATIONAL SERVICES INDIA PVT. LTD., (FORMERLY PEROT SYSTEMS TSI (INDIA) PVT. LTD.), 103 ASHOKA ESTATE, BARAKHAMBA ROAD, NEW DELHI. TAN/PAN: AAACH1925Q (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI KACHOO MEHBOOB, SR.D.R. RESPONDENT BY: SHRI ANKIT SAHNI, ADV. DATE OF HEARING: 25 03 2021 DATE OF PRONOUNCEMENT: 03 2021 O R D E R PER AMIT SHUKLA, J.M.: THE AFORESAID APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE IMPUGNED ORDER DATED 16.09.2011 PASSED BY COMMISSIONER OF INCOME TAX (APPEALS)-XX, NEW DELHI FOR THE ASSESSMENT YEAR 2005-06. 2. BEFORE US, LD. COUNSEL FOR THE ASSESSEE SUBMITTE D THAT THE TOTAL DISPUTED AMOUNT AS RAISED IN THE REVENUE S APPEAL IS BELOW THE MONETARY PRESCRIBED LIMIT OF RS.50 LAC AS PER CBDT CIRCULAR NO.17/2019 DATED 08.08.2019, THE APPE AL OF THE REVENUE IS NOT MAINTAINABLE. I.T.A. NO.5187/DEL/2011 2 3. FURTHER CBDT VIDE CLARIFICATION DATED 20.08.2019 HAS CLARIFIED THAT THE AFORESAID CIRCULAR WILL APPLY TO ALL PENDING APPEALS ALSO. ACCORDINGLY, THE APPEAL OF THE REVENU E IS DISMISSED AS NON MAINTAINABLE AS THE TAX EFFECT IS BELOW RS.50 LAKHS. 5. IN THE RESULT, THE APPEAL FILED BY THE REVENUE I S DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 25 TH MARCH, 2021. [B.R.R. KUMAR] [AMIT SHUKLA] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 25 TH MARCH, 2021 PKK: