Appeal details
Counselvise Citation
[2021] 109 COUNSELVISE.COM (IT) 8165 (ITAT-DELHI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
3 year(s) 2 month(s) 29 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
04-01-2021
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
E
Assessment Year
2013-2014
Appeal Filed On
06-10-2017
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI E BEN CH, NEW DELHI (THROUGH VIDEO CONFERENDCING) BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL ME MBER ITA NO.6239 & 6238/ DEL/2017 [ASSESSMENT YEAR: 2014-15 &2013-14] THE DY. C.I.T. VS. M/S MARATHON ELECTRIC INDIA P . LTD. CENTRAL CIRCLE 1 MODEL TOWN, SECTOR 11, FARID ABAD FARIDABAD PAN: AAACG 5525 H [APPELLANT] [RESPONDENT] ASSESSEE BY : NONE REVENUE BY : MS. RAKHI VIMAL, SR . DR DATE OF HEARING : 04.01.2021 DATE OF PRONOUNCEMENT : 04.01.2021 ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER: BOTH THE CAPTIONED APPEALS BY THE REVENUE ARE PREFE RRED AGAINST THE ORDERS OF THE COMMISSIONER OF INCOME TAX [APPEA LS], FARIDABAD DATED 14.07.2017 AND 24.07.2017 PERTAINING TO ASSESSMENT YEARS 2014-15 AND 2013-14. 2 2. A PERUSAL OF THE GRIEVANCE OF THE REVENUE SHOWS THAT THE TAX EFFECT WOULD BE LESS THAN RS. 50 LAKHS, THEREFORE, THESE A PPEALS ARE NOT MAINTAINABLE AS PER CBDT CIRCULAR NO. 17/2019 DATED 08.08.2019. 3. THESE APPEALS ARE, ACCORDINGLY, DISMISSED WITH L IBERTY TO THE REVENUE TO APPROACH THE TRIBUNAL AS PER THE PROVISI ONS OF LAW, SHOULD IT FEEL THAT THE TAX EFFECT IS MORE THAN RS. 50 LAKHS. 4. IN THE RESULT, THE APPEALS OF THE REVENUE IN ITA NOS. 6239 AND 6238/DEL/2017 ARE DISMISSED. 5. DECISION HAS BEEN ANNOUNCED IN THE OPEN COURT IN THE PRESENCE OF THE LD. DR. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 04. 01.2021. [SUDHANSHU SRIVASTAVA] [N.K. BILLAIYA] JUDICIAL MEMBER ACCOUNTAN T MEMBER DATED: 04 TH JANUARY, 2021. VL/ 3 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) ASST. REGISTRAR, 5. DR ITAT, NEW DELHI DATE OF DICTATION DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS/PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.PS/PS DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER
