Addl. CIT, New Delhi V. M/s. A B Pal Electricals Pvt. Ltd., Delhi

ITA 6646/DEL/2016

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 4398 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 1 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-02-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 28-12-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANJAY GOEL
• Keywords: Tax effect

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI A BEN CH, NEW DELH I BEFORE SH. H. S. SIDHU, JUDICIAL MEMBER AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ITA NO.6646/DEL/2016 [A.Y 2012-13] ADDL. CIT VS. AB PAL ELECTRICALS PVT. LTD. SPECIAL RANGE-1 1826, BHAGIRATH PLACE ROOM NO.159A, DELHI -110006 1 ST FLOOR, C. R. BUILDING NEW DELHI PAN NO. AABCA1608G [APPELLANT] [RESPONDENT] APPELLANT BY : SH. SANJAY GOEL, CIT DR RESPONDENT BY : SH. RAJ KUMAR GUPTA, CA CROSS OBJECTION NO.30/DEL/2017 (IN ITA NO. 6646/DEL/2016) [A.Y 2012-13] AB PAL ELECTRICALS VS. ADDL. CIT 1826, BHAGIRATH PLACE SPECIAL RANGE-1 DELHI-110006 ROOM NO.159A, 1 ST FLOOR, C. R. BUILDING NEW DELHI PAN NO. AABCA1608G [APPELLANT] [RESPONDENT] APPELLANT BY : SH. RAJ KUMAR GUPTA , CA RESPONDENT BY : SH. SANJAY GOEL, CIT DR DATE OF HEARING : 27.02.2020 DATE OF PRONOUNCEMENT : 27. 02.2020 2 ORDER PER N. K. BILLAIYA , AM : THIS APPEAL BY THE REVENUE IS PREFERRED THE ORDER O F THE CIT(A)-I, NEW DELHI DATED 10.10.2016 PERTAINING TO A.Y.2012-1 3. 2. A PERUSAL OF THE GRIEVANCE OF THE REVENUE SHOWS THAT THE TAX EFFECT WOULD BE LESS THAN RS.50 LACS AND HENCE THIS APPEAL HAS TO BE DISMISSED IN THE LIGHT OF THE CBDT CIRCULAR NO.17.2019 DATED 08. 08.2019. 3. NEEDLESS TO MENTION THE REVENUE MAY APPROACH THE TRIBUNAL SHOULD IT FEEL THAT THE SAID CIRCULAR DOES NOT APPLY TO THIS APPEAL. CROSS OBJECTION NO. 30/DEL/2017(A.Y.2012-13) 4. CROSS OBJECTION DISMISSED AS WITHDRAWN. 5. IN THE RESULT, THE APPEAL FILED BY THE REVENUE A ND CROSS OBJECTION FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 27.02.2020. SD/- SD/- [H. S. SIDHU] [N.K. BILLAIYA] JUDICIAL MEMBER A CCOUNTANT MEMBER DATED: 27.02.2020 *NEHA* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASST. REGISTRAR ITAT, NEW DELHI 3 DATE OF DICTATION 27.02.2020 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 27.02.2020 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER 27.02.2020 DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS /PS 27.02.2020 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 27.02.2020 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/ PS 27.02.2020 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WE BSITE OF ITAT 27.02.2020 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 27.0 2.2020 DATE ON WHICH FILE GOES TO THE HEAD CLERK. THE DATE ON WHICH FILE GOES TO THE ASSISTANT REGISTRA R FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER