DCIT, CIRCLE- 1, GHAZIABAD V. ALANG AUTO & GENERAL ENGG. CO. (P) LTD., GHAZIABAD

ITA 6292/DEL/2017

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 0324 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 8 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-06-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 10-10-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JAGDISH SINGH SENIOR
• Keywords: Tax effect
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI FRIDAY BENCH FRIDAY BENCH FRIDAY BENCH FRIDAY BENCH A AA A : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU, ,, , VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA SHRI SUDHANSHU SRIVASTAVA SHRI SUDHANSHU SRIVASTAVA SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA NO. ITA NO. ITA NO. ITA NO. 6292 6292 6292 6292 /DEL/201 /DEL/201 /DEL/201 /DEL/201 7 77 7 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 201 201 201 201 0 00 0 - -- - 11 1111 11 DEPUTY COMMISS DEPUTY COMMISS DEPUTY COMMISS DEPUTY COMMISS IONER OF IONER OF IONER OF IONER OF INCOME TAX, INCOME TAX, INCOME TAX, INCOME TAX, CIRCLE CIRCLE CIRCLE CIRCLE- -- -1, 1,1, 1, GHAZIABAD. GHAZIABAD. GHAZIABAD. GHAZIABAD. VS. VS. VS. VS. M/S ALANG AUTO & GENERAL ENGG. M/S ALANG AUTO & GENERAL ENGG. M/S ALANG AUTO & GENERAL ENGG. M/S ALANG AUTO & GENERAL ENGG. CO.(P) LTD., CO.(P) LTD., CO.(P) LTD., CO.(P) LTD., 4, NAVYUG MARKET, 4, NAVYUG MARKET, 4, NAVYUG MARKET, 4, NAVYUG MARKET, GHAZIABAD, GHAZIABAD, GHAZIABAD, GHAZIABAD, UTTAR PRADESH. UTTAR PRADESH. UTTAR PRADESH. UTTAR PRADESH. PAN : AABCA9279R. PAN : AABCA9279R. PAN : AABCA9279R. PAN : AABCA9279R. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI JAGDISH SINGH, SENIOR DR. RESPONDENT BY : SH RI PRATEEK GUPTA, CA. DATE OF HEARING : 19 1919 19.06.2020 .06.2020 .06.2020 .06.2020 DATE OF PRONOUNCEMENT : 19.06.2020 19.06.2020 19.06.2020 19.06.2020 ORDER ORDER ORDER ORDER PER G.S. PANNU PER G.S. PANNU PER G.S. PANNU PER G.S. PANNU, , , , VP VPVP VP : :: : THIS APPEAL BY THE REVENUE FOR THE ASSESSMENT YEAR 2010-11 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A), GHAZI ABAD DATED 5 TH JULY, 2017. 2. AT THE TIME OF HEARING BEFORE US, IT WAS SUBMITT ED BY THE LEARNED COUNSEL FOR THE ASSESSEE THAT THE TAX EFFECT IN THI S APPEAL BY THE REVENUE IS BELOW `50 LAKHS. THE CBDT IN ITS CIRCUL AR NO.17/2019 DATED 8 TH AUGUST, 2019 HAS REVISED THE MONETARY LIMIT FOR FI LING OF THE DEPARTMENTAL APPEALS TO THE ITAT AT `50 LAKHS. 3. LEARNED SENIOR DR AGREED THAT THE TAX EFFECT IN THIS APPEAL OF THE REVENUE IS BELOW `50 LAKHS. ITA-6292/DEL/2017 2 4. IN VIEW OF THE ABOVE POSITION, WE DEEM IT PROPER TO DISMISS THE APPEAL OF THE REVENUE IN THE LIGHT OF THE CIRCULAR NO.17/2019 OF THE CBDT DATED 8 TH AUGUST, 2019, AS NOT MAINTAINABLE. 5. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED. ABOVE DECISION WAS ANNOUNCED IN THE PRESENCE OF BOT H THE PARTIES ON CONCLUSION OF VIRTUAL HEARING ON 19 TH JUNE, 2020. SD/- SD/- ( (( ( SUDHANSHU SRIVASTAVA SUDHANSHU SRIVASTAVA SUDHANSHU SRIVASTAVA SUDHANSHU SRIVASTAVA ) )) ) (G.S. PANNU (G.S. PANNU (G.S. PANNU (G.S. PANNU ) )) ) JUDICIAL JUDICIAL JUDICIAL JUDICIAL MEMBER MEMBER MEMBER MEMBER VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VK. COPY FORWARDED TO: - 1. APPELLANT : DEPUTY COMMISSIONER OF INCOME TAX, DEPUTY COMMISSIONER OF INCOME TAX, DEPUTY COMMISSIONER OF INCOME TAX, DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE CIRCLE CIRCLE CIRCLE- -- -1, GHAZIABAD. 1, GHAZIABAD. 1, GHAZIABAD. 1, GHAZIABAD. 2. RESPONDENT : M/S ALANG AUTO & GENERAL ENGG. CO.( P) LTD., M/S ALANG AUTO & GENERAL ENGG. CO.(P) LTD., M/S ALANG AUTO & GENERAL ENGG. CO.(P) LTD., M/S ALANG AUTO & GENERAL ENGG. CO.(P) LTD., 4, NAVYUG MARKET, GHAZIABAD, UTTAR PRADESH. 4, NAVYUG MARKET, GHAZIABAD, UTTAR PRADESH. 4, NAVYUG MARKET, GHAZIABAD, UTTAR PRADESH. 4, NAVYUG MARKET, GHAZIABAD, UTTAR PRADESH. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR