ACIT, New Delhi V. M/s Samtel Machines and Projects Ltd., New Delhi

ITA 5307/DEL/2016

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 4739 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 7 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-05-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2012-2013
• Appeal Filed On: 07-10-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: F R MEENA
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A NO.5307/DEL/2016 ASSESSMENT YEAR: 2012-13 ACIT, CIRCLE-22(1), NEW DELHI. VS. M/S. SAMTEL MACHINES AND PROJECTS LTD., (EARLIER KNOWN AS M/S. TELETUBE ELECTRONICS LTD.) 6 TH FLOOR, TDI CENTRE, DIST. CENTRE JASOLA, NEW DELHI. TAN/PAN: AAACT 0626Q (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI F.R. MEENA, SR.D.R. RESPONDENT BY: NONE DATE OF HEARING: 15 05 2019 DATE OF PRONOUNCEMENT: 15 05 2019 O R D E R PER AMIT SHUKLA, JUDICIAL MEMBER: THE AFORESAID APPEAL HAS BEEN FILED BY THE REVENUE AGAINST THE IMPUGNED ORDER DATED 20.07.2016 PASSED BY COMMISSIONER OF INCOME TAX (APPEALS)-VIII, NEW DELH I. 2. ADMITTEDLY, THE TAX EFFECT ON THE DISPUTED AMOUN T IS MUCH BELOW THE NEW PRESCRIBED MONETARY LIMIT FOR FI LING OF APPEAL BY THE DEPARTMENT BEFORE THE ITAT OF RS.20 L AC VIDE CBDT CIRCULAR NO. 03/2008 [F.NO.279/MISC.142/2007-I TJ (PT)] DATED 11 TH JULY, 2018. ACCORDINGLY, THE APPEAL OF THE I.T.A. NO.5307/DEL/2016 2 REVENUE IS DISMISSED AS NON MAINTAINABLE BECAUSE OF LOW TAX EFFECT. 3. IN THE RESULT, THE APPEAL FILED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 15 TH MAY, 2019. SD/- SD/- [L.P. SAHU] [AMIT SHUKLA] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 15 TH MAY, 2019 PKK: