DCIT, Circle- 3(2), New Delhi V. Asian Hotels (North) Ltd., New Delhi

ITA 6342/DEL/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 5998 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 3 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-02-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 12-10-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH.SUCHITRA KAMBLE, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) ITA NO.6342/DEL/2017 ASSESSMENT YEAR: 2014-15 DCIT CIRCLE 3 (2) NEW DELHI VS ASIAN HOTELS (NORTH) LTD. BHIKAJI CAMA PLACE, MG/ RING ROAD, NEW DELHI PAN NO. AAACA0125H (APPELLANT) (RESPONDENT) APPELLANT BY MS.KIRTI SANKRATYAYAN, SR. DR RESPONDENT BY NONE DATE OF HEARING: 04/02/2021 DATE OF PRONOUNCEMENT: 04/02/2021 ORDER PER N. K. BILLAIYA, AM: THIS APPEAL BY THE REVENUE IS PREFERRED AGAINST THE ORDER OF THE CIT(A)-I, NEW DELHI DATED 07.08.2017 PERTAINING TO A.Y. 2014-15. 2 2. A PERUSAL OF THE GROUNDS OF APPEAL SHOW THAT THE TAX EFFECT WOULD BE LESS THAN RS.50 LACS AND, THEREFORE, THIS APPEAL IS NOT MAINTAINABLE AS PER THE CBDT CIRCULAR NO.17 OF 2019 . THE APPEAL IS ACCORDINGLY DISMISSED. 3. IN THE RESULT, THE APPEAL FILED BY THE REVENUE I S ACCORDINGLY DISMISSED. 4. DECISION ANNOUNCED IN THE OPEN COURT IN THE PRES ENCE OF BOTH THE REPRESENTATIVES ON 04.02.2021. SD/- SD/- (SUCHITRA KAMBLE) ( N. K. BILLAIYA) JUDICIAL MEMBER ACCOU NTANT MEMBER *NEHA* DATE:-04.02.2021 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGI STRAR ITAT NEW DELHI 3 DATE OF DICTATION 04.02.2021 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 04.02. 2021 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER 04.02.2021 DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS/PS 04.02.2021 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 04.02.2021 DATE ON W HICH THE FAIR ORDER COMES BACK TO THE SR. PS/ PS 04.02.2021 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 04.02.2021 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 04.02.2021 DATE ON WHICH FILE GOES TO THE HEAD CLERK. THE DATE ON W HICH FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER 4