DCIT, New Delhi V. M/s Interra Information Technologies India Pvt. Ltd., Delhi

ITA 6263/DEL/2015

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 7804 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 10 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-10-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: I
• Assessment Year: 2010-2011
• Appeal Filed On: 26-11-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ABHISHEKH AGARWAL
• Assessee Lawyers: NIDHI SRIVASTAVA
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI I-2 B ENCH, NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER, AND SHRI SUCHITRA KAMBLE, JUDICIAL MEMBER, ITA NOS.3050 & 6263/DEL/2015 [ASSESSMENT YEARS: 2009-10 & 2010-11] DCIT, CIRCLE-12(2), ROOM NO.247, C.R. BUILDING, I.P. ESTATE, NEW DELHI-110001 M/S INTERRA INFORMATION TECHNOLOGY INDIA PVT. LTD. 5/207, GUPTA ARCADE, LSC SHRESTHA VIHAR, DELHI-110092 PAN-AABCI1895H APPELLANT RESPONDENT APPELLANT BY SHRI ABHISHEKH AGARWAL RESPONDENT BY MS. NIDHI SRIVASTAVA S R.-DR DATE OF HEARING 14/10/2019 DATE OF PRONOUNCEMENT /10/2019 ORDER PER SUCHITRA KAMBLE, JUDICIAL MEMBER THESE TWO APPEALS ARE FILED BY THE REVENUE AGAINST ORDER OF CIT(A)-44, NEW DELHI, DATED 23/02/2015 AND 28/08/2015 RELATING TO ASSESSMENT YEARS 2009-10 & 2010-11. 2. THE LD. DR FOR THE REVENUE POINTED OUT THAT THE PRESENT APPEALS ARE TO BE WITHDRAWN AS THE TAX EFFECT INVOLVED IN THE C ASE IS BELOW RS.50 LACS. 3. THE CBDT VIDE CIRCULAR NO.17/2019 DATED 08/08/20 19 HAS REVISED THE MONETARY LIMIT FOR FILING THE APPEALS BEFORE TH E TRIBUNAL TO RS.50 LACS. FURTHER, CBDT VIDE LETTER DATED 20/08/2019 HAS ALSO CLARIFIED THAT CIRCULAR 2 NO.17/2019 WOULD BE APPLICABLE TO ALL PENDING APPEA LS. IN SUCH CIRCUMSTANCES, THE PRESENT APPEALS FILED BY THE REV ENUE IN CASE OF LOW TAX EFFECT ARE NOT MAINTAINABLE. 4. BEFORE PARTING, WE CLARIFY HERE THAT THE REVENUE SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR RE-INSTITUTION OF APPEAL, IF THE REQUISITE MATERIAL IS BROUGHT TO SHOW THAT THE APPEALS ARE PROTECTED BY T HE EXCEPTIONS PRESCRIBED IN PARA 10 OF THE CIRCULAR DATED 11/07/2018. 5. IN CONCLUSION, BY APPLYING THE CBDT CIRCULAR DAT ED 08/08/2019 AND LETTER DATED 20/08/2019 (SUPRA), BOTH APPEALS OF TH E REVENUE ARE DISMISSED AS WITHDRAWN/NOT PRESSED. 6. IN THE RESULT, BOTH APPEALS FILED BY THE REVENUE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 14/10/2019. SD/- SD/- [R.K. PANDA] [SUCHITRA KAMBLE] ACCOUNTANT MEMBER JUDICIAL MEMBER DELHI; DATED: 14/10/2019. F{X~{T? F{X~{T? F{X~{T? F{X~{T? FA FA FA FA P.S P.SP.S P.S COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASST. REGISTRAR, ITAT, NEW DELHI