DCIT, Dehradun V. M/s Kanatal Resorts & Spa P.Ltd, New Delhi

ITA 5577/DEL/2015

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 2351 (ITAT-DEHRADUN)
• Duration Of Justice: 5 year(s) 5 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-03-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Appeal Filed On: 28-09-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N C UPPADHAY
• Assessee Lawyers: MANISH GARG
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN CIRCUIT BENCH: DEHRADUN BEFORE, SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA NO.5577/DEL/2015 (ASSESSMENT YEAR: 2007-08) ITA NO.5580/DEL/2015 (ASSESSMENT YEAR: 2010-11) ITA NO.5581/DEL/2015 (ASSESSMENT YEAR: 2011-12) DY. CIT, CENTRAL CIRCLE, DEHRADUN. VS. M/S KANATAL RESORTS & SPA PVT. LTD., 26/06-EAST PATEL NAGAR, NEW DELHI-110 008. PAN AACCK 6377P (APPELLANT) (RESPONDENT) APPELLANT BY SH. N.C.UPPADHAY, SR. DR RESPONDENT BY SH. MANISH GARG, C.A DATE OF HEARING 03.03.2021 DATE OF PRONOUNCEMENT 03.03.2021 ORDER PER PRASHANT MAHARISHI, AM: THESE APPEALS ARE PREFERRED BY THE REVENUE AGAI NST COMMON ORDERS DATED 15.07.2015 PASSED BY THE LEARNE D 2 ITA NOS. 5577, 5580 & 5581/DEL/2015 DCIT VS . KANATAL RESORTS & SPA PVT. LTD. COMMISSIONER OF INCOME TAX (APPEALS)-DEHRADUN, {CIT (A)} FOR ASSESSMENT YEARS 2007-08, 2010-11 & 2011-12. 2.0 HOWEVER, LD. DEPARTMENTAL REPRESENTATI VE (DR) POINTED OUT THAT THE PRESENT APPEALS ARE TO BE WITHDRAWN AS T HE TAX EFFECT INVOLVED IN THESE CASES IS BELOW RS.50 LACS. 3.0 THE CBDT VIDE CIRCULAR NO.17/2019 DATED 08.08.2019 HAS REVISED THE MONETARY LIMIT FOR FILING THE APPEA LS BEFORE THE TRIBUNAL TO RS.50 LACS. FURTHER, CBDT VIDE LETTER DATED 20.08.2019 HAS ALSO CLARIFIED THAT CIRCULAR NO.17/2 019 WOULD BE APPLICABLE TO ALL PENDING APPEALS. IN SUCH CIRCUMS TANCES, THE PRESENT APPEALS FILED BY THE REVENUE IN CASE OF LOW TAX EFFECT IS NOT MAINTAINABLE. 4.0 BEFORE PARTING, WE CLARIFY HERE THAT THE REVENUE SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR RE-INSTITUT ION OF APPEAL, IF THE REQUISITE MATERIAL IS BROUGHT TO SHOW THAT THE APPEA LS ARE PROTECTED BY THE EXCEPTIONS PRESCRIBED IN PARA-10 OF THE CIRC ULAR DATED 11.07.2018. 3 ITA NOS. 5577, 5580 & 5581/DEL/2015 DCIT VS . KANATAL RESORTS & SPA PVT. LTD. 5.0 IN CONCLUSION, BY APPLYING THE CBDT CIRC ULAR DATED 08.08.2019 AND LETTER DATED 20.08.2019 (SUPRA), THE CAPTIONED APPEALS OF THE REVENUE ARE DISMISSED AS WITHDRAWN/NOT PRESSED. 6.0 IN THE FINAL RESULT, THE APPEALS OF THE REVENUE STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 03.03.2021. SD/- SD/- (SUDHANSHU SRIVASTAVA) (PRASHANT MAHARISHI) JUDICIAL MEMBER ACCOUNTANT MEMBE R DATED: 03/03/2021 PK/PS COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI (CIRCUIT BENCH, DEHRADUN)