DCIT, Circle-9(1), New Delhi V. Fitness First India P.Ltd, New Delhi

ITA 6089/DEL/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 9806 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 5 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-03-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: I1
• Assessment Year: 2012-2013
• Appeal Filed On: 24-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SURENDER PAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH I-1 NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. NO.6089/DEL/2018 ASSESSMENT YEAR 2012-13 DCIT, CIRCLE-9(1), NEW DELHI. V. M/S. FITNESS FIRST INDIA P. LTD., 5 TH FLOOR, THE DOME, SELECT CITY WALK MALL, SAKET, NEW DELHI. TAN/PAN: AABCF0249C (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI SURENDERPAL, CIT-DR RESPONDENT BY: NONE DATE OF HEARING: 09 03 2021 DATE OF PRONOUNCEMENT: 09 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 29.06.2018 PASSED BY COMMISSIONER OF INCOME TAX (APPEALS)-XLIV, NEW DELH I FOR THE ASSESSMENT YEAR 2012-13. 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.6089/DEL/2018 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 9 TH MARCH, 2021. SD/- SD/- [PRASHANT MAHARISHI] [AMIT SHUKLA] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 9 TH MARCH, 2021 PKK: