DCIT, CIRCLE- 16(2), NEW DELHI V. MINDA VAST ACCESS SYSTEMS PVT. LTD., NEW DELHI

ITA 7019/DEL/2018

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 7650 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-11-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2014-2015
• Appeal Filed On: 01-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: RAKESH GUPTA
• Keywords: Tax effect; Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 7019/Del/2018 : Asstt. Year : 2014-15 DCIT, Circle-16(2), New Delhi-110002 Vs Minda Vast Access Systems Pvt. Ltd., A 15, Ashok Vihar, Phase-1, New Delhi-110052 (APPELLANT) (RESPONDENT) PAN No. AAECM9265E Assessee by : Dr. Rakesh Gupta, Adv. Revenue by : Sh. M. N. Shete, Sr. DR Date of Hearing: 25.11.2021 Date of Pronouncement: 25.11.2021 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the Revenue against the order of the ld. CIT(A)-6, New Delhi, dated 17.08.2018. 2. As per the instant Circular No. 17/2019 dated 08/08/2019 inforce, the CBDT in supersession of earlier instructions has directed that department’s appeals before ITAT shall not be filed in cases where the tax effect does not exceed the monetary limit of Rs. 50 lacs. The tax will not include any interest thereon. It is further clarified that even if in the case of an assessee, disputed issues arise in more than one assessment year, 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. 7019/Del/2018 Minda Vast Access Systems Pvt. Ltd. 2 3. Admittedly, in the departmental appeal, the tax effect is less than Rs. 50 lacs, therefore, departmental appeal is not maintainable. The Ld. DR could not bring to our notice any exceptions mentioned in the said Circular. 4. In the result, the appeal of the Revenue is dismissed. Order Pronounced in the Open Court on 25/11/2021. Sd/- Sd/- (Amit Shukla) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 25/11/2021 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR