ITO, WARD- 3(3), NEW DELHI V. ASTADIA IT PVT. LTD., NEW DELHI

ITA 6932/DEL/2017

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 2770 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 7 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-06-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: I
• Assessment Year: 2011-2012
• Appeal Filed On: 20-11-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VINOD SHARMA
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH I-1: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE, SHRI R.K.PANDA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER I.T.A NO.6932/DEL/2017 (ASSESSMENT YEAR 2011-1 2) INCOME TAX OFFICER, WARD-3(3), NEW DELHI. VS. M/S ASTADIA IT PVT. LTD. L-41, CONNAUGHT PLACE, NEW DELHI-110 001. PAN-AACCT 2906M (APPELLANT) (RESPONDENT) APPELLANT BY SH. VINOD SHARMA, SR. DR RESPONDENT BY NONE DATE OF HEARING 23.06.2021 DATE OF PRONOUNCEMENT 23.06 2021 ORDER PER SUDHANSHU SRIVASTAVA, JM: THIS APPEAL IS PREFERRED BY THE REVENUE AGAINST ORD ER DATED 01.09.2017 PASSED BY THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-44, NEW DELHI {CIT(A)} FOR ASSESSMEN T YEAR 2011-12. 2 ITA NO.6932/DEL/2017 ITO VS. ASTADIA IT PVT. LTD. 2.0 HOWEVER, LD. SR. DEPARTMENTAL REPRESEN TATIVE (DR) POINTED OUT THAT THE PRESENT APPEAL IS TO BE WITHDRA WN AS THE TAX EFFECT INVOLVED IN THE CASE IS BELOW RS.50 LACS. 3.0 THE CBDT VIDE CIRCULAR NO.17/2019 DATED 08.08.2019 HAS REVISED THE MONETARY LIMIT FOR FILING THE APPEA LS BEFORE THE TRIBUNAL TO RS.50 LACS. FURTHER, CBDT VIDE LETTER DATED 20.08.2019 HAS ALSO CLARIFIED THAT CIRCULAR NO.17/2 019 WOULD BE APPLICABLE TO ALL PENDING APPEALS. IN SUCH CIRCUMS TANCES, THE PRESENT APPEAL FILED BY THE REVENUE IN CASE OF LOW T AX EFFECT IS NOT MAINTAINABLE. 4.0 BEFORE PARTING, WE CLARIFY HERE THAT THE REVENUE SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR RE-INSTITUT ION OF APPEAL, IF THE REQUISITE MATERIAL IS BROUGHT TO SHOW THAT THE APPEA L IS PROTECTED BY THE EXCEPTIONS PRESCRIBED IN PARA-10 OF THE CIRCULA R DATED 11.07.2018. 5.0 IN CONCLUSION, BY APPLYING THE CBDT CIRC ULAR DATED 08.08.2019 AND LETTER DATED 20.08.2019 (SUPRA), THE CAPTIONED APPEAL OF THE REVENUE IS DISMISSED AS WITHDRAWN/NOT P RESSED. 3 ITA NO.6932/DEL/2017 ITO VS. ASTADIA IT PVT. LTD. 6.0 IN THE FINAL RESULT, THE APPEAL OF T HE REVENUE STANDS DISMISSED. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRTUAL HEARING ON 23 RD JUNE, 2021. [ SD/- SD/- (R.K.PANDA) (SUDHANSHU SRIVASTAVA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 23/06/2021 PK/PS COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI