DCIT (International Taxation), New Delhi V. M/s William E Connor & Associates Ltd., New Delhi

ITA 5524/DEL/2016

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 4283 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 6 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-05-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2010-2011
• Appeal Filed On: 26-10-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRABHA KANT
• Assessee Lawyers: R K MEHRA
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DEL HI BENCH D: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SH. AMIT SHUKLA, JUDICIAL MEMBER ITA NOS.5524 TO 5526/DEL/2016 (ASSESSMENT YEARS 2010-11 TO 2012-13) DCIT(INTERNATIONAL TAXATION), CIRCLE-3(1)(1), ROOM NO.419, E-2, DR. S.P. MUKHARJEE CIVIC CENTRE, J.L.N. MARG, NEW DELHI VS. M/S WILLIAM E CONNOR & ASSOCIATES LTD. G-66/2, GROUND FLOOR, GAUTAM NAGAR, NEW DELHI-110049 PAN-AAACW5832H (APPELLANT) (RESPONDENT) APPELLANT BY SH. PRABHA KANT CIT-DR RESPONDENT BY SH. R.K. MEHRA, CA DATE OF HEARING 12.05.2021 DATE OF PRONOUNCEMENT 12.05.2021 ORDER PER BENCH: THESE APPEALS ARE PREFERRED BY THE REVENUE AGAINS T ORDER DATED 30.08.2016 PASSED BY THE LEARNED COMMISSIONER OF INCOME TAX (A PPEALS)-43, NEW DELHI FOR ASSESSMENT YEARS 2010-11 TO 2012-13. 2. HOWEVER, LD. DEPARTMENTAL REPRESENTATIV E (DR) POINTED OUT THAT THE PRESENT APPEALS ARE TO BE WITHDRAWN AS THE TAX EFFECT INVOL VED IN THE CASE IS BELOW RS.50 LACS. 2 ITA NOS.5524 TO 5526/DEL/2016 M/S WILLIAM E CONNOR & ASSOCIATES LTD. 3. THE CBDT VIDE CIRCULAR NO.17/2019 DATED 08.08.2019 HAS REVISED THE MONETARY LIMIT FOR FILING THE APPEALS BEFORE THE TR IBUNAL TO RS.50 LACS. FURTHER, CBDT VIDE LETTER DATED 20.08.2019 HAS ALSO CLARIFIED THAT CIR CULAR NO.17/2019 WOULD BE APPLICABLE TO ALL PENDING APPEALS. IN SUCH CIRCUMSTANCES, THE PRESEN T APPEALS FILED BY THE REVENUE IN CASE OF LOW TAX EFFECT ARE NOT MAINTAINABLE. 4. BEFORE PARTING, WE CLARIFY HERE THAT THE REVENUE SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR RE-INSTITUTION OF APPEALS, IF THE REQUISITE MATERIAL IS BROUGHT TO SHOW THAT THE APPEALS ARE PROTECTED BY THE EXCEPTIONS PRESCRIBED IN PARA-10 OF THE CIRCULAR DATED 11.07.2018. 5. IN CONCLUSION, BY APPLYING THE CBDT CIRCU LAR DATED 08.08.2019 AND LETTER DATED 20.08.2019 (SUPRA), THE CAPTIONED APPEALS OF THE RE VENUE ARE DISMISSED AS WITHDRAWN/NOT PRESSED. 6. IN THE RESULT, THE APPEALS OF THE REV ENUE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE SIDES ON 12.05.2021. SD/- SD/- [N.K. BILLAIYA] [AMIT SHUKLA] ACCOUNTANT MEMBER JUDICIAL MEMBER DELHI; DATED: 12/05/2021. F{X~{T? F{X~{T? F{X~{T? F{X~{T? FA FA FA FA P.S P.SP.S P.S 3 ITA NOS.5524 TO 5526/DEL/2016 M/S WILLIAM E CONNOR & ASSOCIATES LTD. COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASST. REGISTRAR, ITAT, NEW DELHI