ACIT, CIRCLE- 21(2), NEW DELHI V. RUSSELL REYNOLDS INDIA PVT. LTD., NEW DELHI

ITA 6911/DEL/2018

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 7821 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 3 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-02-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2012-2013
• Appeal Filed On: 30-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANGEETA YADAV
• Keywords: Tax effect; Retrospective amendment; Tax effect

Judgement Text

Page | 1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “F”: NEW DELHI ] BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER A N D SHRI AMIT SHUKLA, JUDICIAL MEMBER (Through Video Conferencing) ITA. Nos. 6911 & 6912/Del/2018 (Assessment Years : 2012-13 & 2013-14) ACIT, Central Circle : 21 (2), New Delhi. Vs. M/s. Russell Reynolds India Pvt. Ltd., 203, Eros Corporate Tower, Nehru Place, New Delhi – 110 019. PAN: AADCR2985F (Appellant) (Respondent) Assessee by : N o n e. Department by : Ms. Sangeeta Yadav, Sr. DR; Date of Hearing : 28/02/2022 Date of pronouncement : 28/02/2022 O R D E R PER BENCH : 1. These appeals have been preferred by the Revenue–Department against the order dated 23.08.2018 passed by the ld. Commissioner of Income Tax (Appeals)–7, New Delhi, for assessment years 2012-13 and 2013-14. 2. At the outset, it is noticed that the disputed amount as raised in the grounds of appeal by the Revenue is Rs.55,07,131/- and Rs.16,51,973/- and accordingly the disputed tax on such addition is below Rs.50,00,000/-. Therefore, the appeal of the Revenue is not maintainable. Page | 2 3. Similarly in assessment year 2013-14 the disputed amount as raised in the grounds of appeal by the Revenue is Rs.66,76,033/- and Rs.16,84,467/- and the disputed tax on such addition is below Rs.50,00,000/-, as fixed by the CBDT. 4. Nobody appeared on behalf of the assessee. Perusal of the aforesaid appeals filed by the Revenue apparently show that the same are having low tax effect as per CBDT Circular No.17/2019 dated 8 th August, 2019 vide which the Revenue has been directed not to prefer any appeal in case the tax effect is less than Rs.50,00,000/- and this factual position has been fairly conceded by the learned Senior Departmental Representative. 5. We have heard both the parties and perused the material on record. Perusal of CBDT Circular (supra) shows that monetary limit for filing the appeal by the Department before the Tribunal, Hon'ble High Court and Hon'ble Supreme Court has been revised. In view of the CBDT Circular No.17/2019 dated 8 th August, 2019 having retrospective effect as coordinate Bench of the Tribunal in case of Dinesh Madhavlal Patel [TS-469-ITAT-2019(Ahd)] 2019-TIOL-1556-ITAT-AHM dated 14 th August, 2019 has already decided the issue as to the applicability of the captioned circular to the pending appeals in affirmative and what has been discussed above, we are of the considered view that the aforesaid appeal is not maintainable because of low tax effect i.e. less than Rs.50,00,000/- hence, the aforesaid appeal filed by the Revenue is hereby dismissed having been become infructuous. However, in case, the present appeal is found to be maintainable at any stage for any technical reasons, the Department shall be at liberty to seek recall of this order under relevant provisions of law. 6. In the result, both the appeals filed by the Revenue, are dismissed being infructuous. Page | 3 Order pronounced in the open court on : 28/02/2022. Sd/- Sd/- ( ANIL CHATURVEDI ) ( AMIT SHUKLA ) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated : 28/02/2022. *MEHTA* Copy forwarded to 1. Appellant; 2. Respondent; 3. CIT 4. CIT (Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, New Delhi. Date of dictation 28.02.2022 Date on which the typed draft is placed before the dictating member 28.02.2022 Date on which the typed draft is placed before the other member 28.02.2022 Date on which the approved draft comes to the Sr. PS/ PS 28.02.2022 Date on which the fair order is placed before the dictating member for pronouncement 28.02.2022 Date on which the fair order comes back to the Sr. PS/ PS 28.02.2022 Date on which the final order is uploaded on the website of ITAT 28.02.2022 date on which the file goes to the Bench Clerk 28.02.2022 Date on which the file goes to the Head Clerk The date on which the file goes to the Assistant Registrar for signature on the order Date of dispatch of the order Page | 4