Appeal Details
Counselvise Citation
[2020] 110 COUNSELVISE.COM (IT) 4053 (ITAT-DELHI)
Assessee PAN
Bench
Appeal Number
CRN Number
Duration Of Justice
3 year(s) 17 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
28-10-2020
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
E
Assessment Year
2014-2015
Appeal Filed On
11-10-2017
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 BENCH BENCH BENCH 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 BEFORE BEFORE BEFORE SHRI G.S. PANNU, VICE PRESIDENT SHRI G.S. PANNU, VICE PRESIDENT SHRI G.S. PANNU, VICE PRESIDENT SHRI G.S. PANNU, VICE PRESIDENT AND AND AND AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA NO. ITA NO. ITA NO. ITA NO. 6322 6322 6322 6322 /DEL/2017 /DEL/2017 /DEL/2017 /DEL/2017 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 20 2020 20 14 1414 14 - -- - 15 1515 15 ASSISTANT COMMISSIONE ASSISTANT COMMISSIONE ASSISTANT COMMISSIONE ASSISTANT COMMISSIONE R OF R OF R OF R OF INCOME TAX, INCOME TAX, INCOME TAX, INCOME TAX, CIRCLE CIRCLE CIRCLE CIRCLE- -- -19(1), 19(1), 19(1), 19(1), NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. VS. VS. VS. VS. M/S ONLINE RECHARGE SERVICES M/S ONLINE RECHARGE SERVICES M/S ONLINE RECHARGE SERVICES M/S ONLINE RECHARGE SERVICES (P) LTD., (P) LTD., (P) LTD., (P) LTD., ESTEL HOUSE, PLOT NO.126, ESTEL HOUSE, PLOT NO.126, ESTEL HOUSE, PLOT NO.126, ESTEL HOUSE, PLOT NO.126, SECTOR SECTOR SECTOR SECTOR- -- -44, 44, 44, 44, GURGAON, GURGAON, GURGAON, GURGAON, HARYANA HARYANA HARYANA HARYANA 122 002. 122 002. 122 002. 122 002. PAN : AABCG8267F. PAN : AABCG8267F. PAN : AABCG8267F. PAN : AABCG8267F. (APPELLANT) (RESPONDENT) APPELLANT BY : MS. RAKHI VIMAL, SENIOR DR. RESPONDENT BY : NONE. DATE OF HEARING : 28 2828 28.10.2020 .10.2020 .10.2020 .10.2020 DATE OF PRONOUNCEMENT : 28 2828 28.10 .10.10 .10.2020 .2020 .2020 .2020 ORDER ORDER ORDER ORDER PER G.S. PANNU, VICE PRESIDENT PER G.S. PANNU, VICE PRESIDENT PER G.S. PANNU, VICE PRESIDENT PER G.S. PANNU, VICE PRESIDENT : :: : THIS APPEAL BY THE REVENUE FOR THE ASSESSMENT YEAR 2014-15 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-7, NEW DELHI DATED 21 ST JULY, 2017. 2. IT IS OBSERVED THAT THE TAX EFFECT IN THIS APPEA L BY THE REVENUE IS BELOW `50 LAKHS. THE CBDT IN ITS CIRCULAR NO.17/201 9 DATED 8 TH AUGUST, 2019 HAS REVISED THE MONETARY LIMIT FOR FILING OF T HE DEPARTMENTAL APPEALS TO THE ITAT AT `50 LAKHS. ITA-6322/DEL/2017 2 3. LEARNED SENIOR DR AGREED THAT THE TAX EFFECT IN THIS APPEAL OF THE REVENUE IS BELOW `50 LAKHS. 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 ON CONCLUSION OF VIRTU AL HEARING ON 28 TH OCTOBER, 2020. SD/- SD/- ( (( ( SUDHANSHU SRIVASTAVA SUDHANSHU SRIVASTAVA SUDHANSHU SRIVASTAVA SUDHANSHU SRIVASTAVA ) )) ) ( (( ( G.S. PANNU G.S. PANNU G.S. PANNU G.S. PANNU ) )) ) JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER VICE VICE VICE VICE PRESIDENT PRESIDENT PRESIDENT PRESIDENT VK. COPY FORWARDED TO: - 1. APPELLANT : ASSISTANT COMMISSIONER OF INCOME T AX, ASSISTANT COMMISSIONER OF INCOME TAX, ASSISTANT COMMISSIONER OF INCOME TAX, ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE CIRCLE CIRCLE CIRCLE- -- -19(1), NEW DELHI. 19(1), NEW DELHI. 19(1), NEW DELHI. 19(1), NEW DELHI. 2. RESPONDENT : M/S ONLINE RECHARGE SERVICES (P) LT D., M/S ONLINE RECHARGE SERVICES (P) LTD., M/S ONLINE RECHARGE SERVICES (P) LTD., M/S ONLINE RECHARGE SERVICES (P) LTD., ESTEL HOUSE, PLOT NO.126, SECTOR ESTEL HOUSE, PLOT NO.126, SECTOR ESTEL HOUSE, PLOT NO.126, SECTOR ESTEL HOUSE, PLOT NO.126, SECTOR- -- -44, 44, 44, 44, GURGAON, HARYA GURGAON, HARYA GURGAON, HARYA GURGAON, HARYANA NA NA NA 122 002. 122 002. 122 002. 122 002. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR
Other Referred Cases
-
Laws Referred To
-
360 Brand Audit (30 mins)
₹299
1:1 Consultation on Tax Litigation
₹0
1:1 Consultation on Legal Requirements
₹1
No Objection Letter for Use of Property – Partnership Firm
₹0
Research Collaboration Agreement
₹0
SEBI Resets Mutual Fund Rules: A Structural Shift for Investors
Team Counselvise - March 13, 2026
Why Lacoste Won a 20-Year Trademark Battle Against Crocodile ?
Team Counselvise - March 10, 2026
Finance Bill, 2026: Key GST Reforms that will Reshape Compliance and Cash Flows
Team Counselvise - February 03, 2026