Appeal Details
Counselvise Citation
[2021] 107 COUNSELVISE.COM (IT) 4355 (ITAT-DELHI)
Assessee PAN
Bench
Appeal Number
CRN Number
Duration Of Justice
5 year(s) 10 month(s) 4 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
29-09-2021
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
G
Assessment Year
2009-2010
Appeal Filed On
24-11-2015
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH B NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. NO.845/DEL/2012 ASSESSMENT YEAR: 2005-2006 DCIT, CIRCLE-11(1), NEW DELHI. VS. M/S. FRICK INDIA LTD., 809, SURYA KIRAN BUILDING, 19 K.G. MARG, NEW DELHI. TAN/PAN: AAACF0410C (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI TARANDEEP SINGH, ADV. RESPONDENT BY: SHRI J.K. MISHRA, CIT-DR DATE OF HEARING: 29 09 2021 DATE OF PRONOUNCEMENT: 29 09 2021 O R D E R PER AMIT SHUKLA, JM THE AFORESAID APPEAL HAS BEEN FILED BY THE REVENUE AGAINST THE IMPUGNED ORDER DATED 09.12.2011, PASSED BY LD. COMMISSIONER OF INCOME TAX (APPEALS)-XIII, NEW DELH I FOR THE ASSESSMENT YEAR 2005-06. 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. 3. FURTHER CBDT VIDE CLARIFICATION DATED 20.08.2019 HAS CLARIFIED THAT THE AFORESAID CIRCULAR WILL APPLY TO ALL PENDING I.T.A. NO.845/DEL/2012 2 APPEALS ALSO. ACCORDINGLY, THE APPEAL OF THE REVENU E IS DISMISSED AS NON MAINTAINABLE AS THE TAX EFFECT IS BELOW RS.50 LAKHS. 4. IN THE RESULT, THE APPEAL FILED BY THE REVENUE I S DISMISSED. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRTUA L HEARING IN THE PRESENCE OF BOTH THE PARTIES ON 29 TH SEPTEMBER, 2021 SD/- SD/- [PRASHANT MAHARISHI] [AMIT SHUKLA] [ACCOUNTANT MEMBER] JUDICIAL MEMBER DATED: 29/09/2021 PKK:
Other Referred Cases
-
Laws Referred To
-
1:1 Consultation on Tax Litigation
₹1
1:1 Consultation on SME Listing
₹0
Tax Holiday Secrets for Startups
₹0
Affidavit - Application for condonation of delay in filing the appeal before ITAT - Type 2
Mehul₹0
Non-Compete Agreement
₹0
Transfer Pricing and International Tax Reforms under Finance Bill, 2026: A Practical Overview
Team Counselvise - February 07, 2026
Residency Rules: Income Tax Act, 1961 vs Income Tax Bill, 2025 — A Subtle Yet Significant Shift!
Team Counselvise - February 18, 2026
Finance Bill, 2026: Key Direct Tax Amendments on Assessments and Appeals
Team Counselvise - February 06, 2026