ACIT, circle-26(1), New Delhi V. Variety Services Noida P.Ltd, New Delhi

ITA 6460/DEL/2018

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 9263 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 9 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-07-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2013-2014
• Appeal Filed On: 08-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M BARANWAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI FRIDAY BENCH A : NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA NO.6460/DEL/2018 ASSESSMENT YEAR : 2013-14 ACIT, CIRCLE 26(1), NEW DELHI VS. VARIETY SERVICES NOIDA P. LTD., 516, ASIAN GAMES VILLAGE COMPLEX, LODHI ROAD, NEW DELHI 49 (PAN: AAACV4346H) (APPELLANT) (RESPONDENT) APPELLANT BY : SH. M. BARANWAL, SR. DR. RESPONDENT BY : NONE DATE OF HEARING : 30.07.2021 DATE OF PRONOUNCEMENT : 30.07.2021 ORDER PER G.S. PANNU, VP : THIS APPEAL BY THE REVENUE FOR THE ASSESSMENT YEAR 2013-14 I S DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-9, NEW DELHI DATED 18.7.20 18. 2 2. THE ITO (HQ) (JUDL.), O/O PR. CIT-9, NEW DELHI VIDE HER L ETTER DATED 19.12.2019 HAS SUBMITTED THAT THE AFORESAID REVENUES APPEA L IS STILL PENDING IN ITAT IN WHICH THE TAX EFFECT INVOLVED IN THIS CASE I S BELOW THE PRESCRIBED MONETARY LIMIT OF RS. 50 LACS, AS PRESCRIBED BY CBDT IN ITS CIRCULAR NO.17/2019 DATED 8 AUGUST, 2019. THEREFORE, THE LD. DR HAS REQUESTED FOR WITHDRAWAL OF THE CAPTIONED APPEAL OF THE REVENUE. 3. NONE APPEARED ON BEHALF OF THE ASSESSEE. 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 AUGUST, 2019, AS NOT MAINTAINABLE. 5. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISMISSED. ABOVE DECISION WAS ANNOUNCED AT THE CONCLUSION OF VIRTUAL HEARIN G ON 30 JULY, 2021. SD/- SD/- (AMIT SHUKLA) (G.S. PANNU) JUDICIAL MEMBER VICE PRESIDENT SRB. COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR