DCIT (LTU), New Delhi V. M/s. Avtec Ltd., New Delhi

ITA 6283/DEL/2016

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 5248 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 5 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-05-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 06-12-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S N PANDEY
• Keywords: Tax effect

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: A, NEW DELHI BEFORE SMT. BEENA A PILLAI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA NO. 6283/DEL/2016 AY: 2012 - 13 DY.CIT (LTU) CIRCLE 1 NBCC PLAZA PUSHP VIHAR NEW DELHI 110 017 VS . AVTEC LTD. 8 TH FLOOR, BIRLA TOWER 25, BARAKHAMBA ROAD NEW DELHI 110 001 PAN: AAFCA1313C (APPELLANT) (RESPONDENT) DEPARTMENT BY : SH. S.N.PANDEY, SR.D.R. ASSESSEE BY : : SH. SANAT KAPOOR, ADV. DATE OF HEARING : 16/05/2019 DATE OF PRONOUNCEMENT : 1 7 /05/2019 ORDER PER BEENA A PILLAI, JUDICIAL MEMBER PRESENT APPEAL IS FILED BY REVENUE AGAINST ORDER DATED 03.10.2016 OF LD.CIT(A) - 22, NEW DELHI PERTAINING TO A.Y. 2012 - 13. ADMITTEDLY THE TAX EFFECT IN THE PRESENT APPEAL IS LESS THAN RS.20 LAKHS. 2. IN TERMS OF CBDT CIRCULAR NO. 03 OF 2018, DATED 1 1TH JULY, 2018 READ WITH S.268A OF THE INCOME TAX ACT, 1961, THE REVENUE SHOULD HAVE EITHER NOT FILED THE PRESENT APPEAL, OR SHOULD HAVE WITHDRAWN THE SAME, AS TAX EFFECT IN THIS APPEAL IS ADMITTEDLY LESS THAN RS. 20,00,000/ - . 3. IN VIEW OF THE ABOVE, THE APPEAL FILED BY REVENUE IS DISMISSED. 4. IN THE RESULT, APPEAL FILED BY REVENUE STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 1 7 T H MAY, 2019. S D / - S D / - (PRASHANT MAHARISHI) (BEENA A PILLAI) ACCOUNTANT MEMBER JUDICIAL MEMBER DT. 1 7 T H MAY, 2019 *GMV 2 COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT - TRUE COPY - BY ORDER, ASSISTANT REGISTRAR ITAT DELHI BENCHES