ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE-11(3)(2), MUMBAI V. WINSTAR E-COM PRIVATE LIMITED, MUMBAI

ITA 5320/MUM/2017

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 9020 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 11 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-08-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 14-08-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRAKASH DUBEY
• Assessee Lawyers: KUNDAN WAHI
• Keywords: Tax effect

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI G BEN CH, NEW DELHI (THROUGH VIDEO CONFERENCING] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND MS. MADHUMITA ROY, JUDICIAL MEMBER ITA NO. 5320/DEL/2017 [A.Y 2007-08] THE A. C.I.T VS. M/S WINSTAR E COM PVT LTD CIRCLE -11(3)(2) NEAR RASRAJ HOTEL, V.M. ROAD NEW DELHI GAUTAM BUILDING, GROUND FLOOR VILE PARLE, MUMBAI PAN : AAACW 5741 R [APPELLANT] [RESPONDENT] DATE OF HEARING : 11.08.2021 DATE OF PRONOUNCEMENT : 11.08.2021 ASSESSEE BY : SHRI KUNDAN WAHI, CA REVENUE BY : SHRI PRAKASH DUBEY SR. DR ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER, THIS APPEAL BY THE REVENUE IS PREFERRED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX [APPEALS] - 18, MUMBAI D ATED 28.04.2017 PERTAINING TO ASSESSMENT YEAR 2007-08. 2 2. A PERUSAL OF THE GRIEVANCE OF THE REVENUE SHOWS THAT THE TAX EFFECT WOULD BE LESS THAN RS. 50 LAKHS, THEREFORE, THIS APPEAL IS NOT MAINTAINABLE AS PER CBDT CIRCULAR NO. 17/2019 DATED 08.08.2019. 3. THIS APPEAL IS, ACCORDINGLY, DISMISSED WITH LIBE RTY TO THE REVENUE TO APPROACH THE TRIBUNAL AS PER THE PROVISIONS OF L AW, SHOULD IT FEEL THAT THE TAX EFFECT IS MORE THAN RS. 50 LAKHS. 4. IN THE RESULT, THE APPEAL FILED BY THE REVENUE I N ITA NO. 5320/DEL/2017 IS DISMISSED. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 11.08. 2021 IN THE PRESENCE OF BOTH THE RIVAL REPRESENTATIVES. SD/- SD/- [ MADHUMITA ROY ] [N.K. BILLAIYA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 11 TH AUGUST, 2021 VL/ 3 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASST. REGISTRAR, ITAT, NEW DELHI DATE OF DICTATION DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS/PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.PS/PS DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER