DCIT, Faridabad V. M/s. C & C Construction Ltd., Gurgaon

ITA 610/DEL/2015

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0809 (ITAT-DELHI)
• Duration Of Justice: 5 year(s) 10 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-12-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 29-01-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ROHIT JAIN
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH B, NEW DELHI BEFORE SH. AMIT SHUKLA, JUDICIAL MEMBER DR. B. R. R. KUMAR, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) ITA NO. 610/DEL/2015 : ASSTT. YEAR : 2008-09 DCIT, CENTRAL CIRCLE-II, FARIDABAD VS C & C CONSTRUCTION LTD., 5, PLOT NO. 70, SECTOR-32, GURGAON (APPELLANT) (RESPONDENT) PAN NO. AAACC4543R ASSESSEE BY : SH. ROHIT JAIN, ADV. REVENUE BY : SH. AVIKAL MANU, SR. DR DATE OF HEARING: 09.11.2020 DATE OF PRONOUNCEMENT : 16.12.2020 ORDER PER DR. B. R. R. KUMAR, ACCOUNTANT MEMBER: THE PRESENT APPEAL HAS BEEN FILED BY THE REVENUE A GAINST THE ORDER OF THE LD. CIT(A)-3, GURGAON DATED 24.11. 2014. 2. THE TAX EFFECT IN THIS CASE SHOWN AT THE COLUMN NO. 5 OF THE ORDER OF THE LD. CIT (A) STANDS AT RS.28,23,100 /-. AS PER THE INSTANT CIRCULAR NO. 17/2019 DATED 08/08/2019 INFOR CE, THE CBDT IN SUPERSESSION OF EARLIER INSTRUCTIONS HAS DI RECTED THAT DEPARTMENTS APPEALS BEFORE ITAT SHALL NOT BE FILED IN CASES WHERE THE TAX EFFECT DOES NOT EXCEED THE MONETARY L IMIT OF RS. 50 LACS. THE TAX WILL NOT INCLUDE ANY INTEREST THE REON. IT IS FURTHER CLARIFIED THAT EVEN IF IN THE CASE OF AN AS SESSEE, DISPUTED ISSUES ARISE IN MORE THAN ONE ASSESSMENT Y EAR, APPEAL CANNOT BE FILED IN RESPECT OF SUCH ASSESSMENT YEAR OR YEARS IN ITA NO. 610/DEL/2015 C & C CONSTRUCTION LTD. 2 WHICH THE TAX EFFECT IN RESPECT OF DISPUTED ISSUES EXCEEDS THE MONETARY LIMIT SO SPECIFIED. 3. ADMITTEDLY, IN THE DEPARTMENTAL APPEAL, THE TAX EFFECT IS LESS THAN RS. 50 LACS, THEREFORE, DEPARTMENTAL APPE AL IS NOT MAINTAINABLE. THE LD. DR COULD NOT BRING TO OUR NO TICE ANY EXCEPTIONS MENTIONED IN THE SAID CIRCULAR. 4. IN THE RESULT, THE APPEAL OF THE REVENUE IS DIS MISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 16/12/2020. SD/- SD/- (AMIT SHUKLA) (DR. B. R. R. KUMAR) JUDICIAL MEMBER A CCOUNTANT MEMBER DATED: 16/12/2020 *SUBODH/BINITA* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR