ACIT,Circle-3(1), New Delhi V. APM Infrastructure Pvt. Ltd., New Delhi

ITA 6563/DEL/2017

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 0725 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 8 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-07-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 31-10-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES A, NEW DELHI BEFORE SH. AMIT SHUKLA, JUDICIAL MEMBER DR. B. R. R. KUMAR, ACCOUNTANT MEMBER ITA NO. 6563/DEL/2017 : ASSTT. YEAR : 2014-15 ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-3(1), NEW DELHI-110002 VS APM INFRASTRUCTURE PVT. LTD., PLOT NO. 107, TRANSPORT CENTRE, ROHTAK ROAD, PUNJABI BAGH, NEW DELHI-110035 (APPELLANT) (RESPONDENT) PAN NO. AACCD3896Q ASSESSEE BY : NONE REVENUE BY : SMT. KIRTI SANKRATYAYAN, SR. DR DATE OF HEAR ING: 12 . 07 .20 21 DATE OF PRONOUNCEMENT: 12.07 .20 21 ORDER PER AMIT SHUKLA, JUDICIAL MEMBER: THE PRESENT APPEAL HAS BEEN FILED BY THE REVENUE A GAINST THE ORDER OF THE LD. CIT(A)-I, NEW DELHI DATED 09.0 8.2017. 2. ACCORDING TO CIRCULAR NO. 17/2019 DATED 08/08/20 19, THE CBDT IN SUPERSESSION OF EARLIER INSTRUCTIONS HAS DI RECTED THAT DEPARTMENTS APPEALS BEFORE ITAT SHALL NOT BE FILED IN CASES WHERE THE TAX EFFECT DOES NOT EXCEED THE MONETARY L IMIT OF RS. 50 LACS. THE TAX WILL NOT INCLUDE ANY INTEREST THE REON. IT IS FURTHER CLARIFIED THAT EVEN IF IN THE CASE OF AN ASSESSEE, DISPUTED ISSUES ARISE IN MORE THAN ONE ASSESSMENT Y EAR, APPEAL CANNOT BE FILED IN RESPECT OF SUCH ASSESSMENT YEAR OR YEARS IN WHICH THE TAX EFFECT IN RESPECT OF DISPUTED ISSUES EXCEEDS THE MONETARY LIMIT SO SPECIFIED. ITA NO. 6563/DEL/2017 APM INFRASTRUCTURE PVT . LTD. 2 3. ADMITTEDLY, IN THE DEPARTMENTAL APPEAL, THE TAX EFFECT IS LESS THAN RS. 50 LACS, THEREFORE, DEPARTMENTAL APPE AL IS NOT MAINTAINABLE. THE LD. DR COULD NOT BRING TO OUR NO TICE ANY EXCEPTIONS MENTIONED IN THE SAID CIRCULAR. 4. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISMI SSED. (ORDER PRONOUNCED IN THE OPEN COURT ON 12/07/2021) . SD/- SD/- (DR. B. R. R. KUMAR) ( AMIT SHUKLA) ACCOUNTANT MEMBER JUDICI AL MEMBER DATED: 12/07/2021 *SUBODH* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR