DCIT, circle-25(2), New Delhi V. Transcend India Pvt. Ltd., New Delhi

ITA 7328/DEL/2018

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 4781 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 4 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-04-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: I2
• Assessment Year: 2013-2014
• Appeal Filed On: 18-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: VIHAL KALRA
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-2’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR US, JUDICIAL MEMBER ITA No.7328/Del/2018 Assessment Year: 2013-14 DCIT Circle – 25 (2) New Delhi Vs Transcend India Pvt. Ltd. 1 st Floor, Salarpuria Aura, Survey No.15/2, 14/P7, Kadubeesanahalli Village, Bangalore, PAN No.AAGCS9759K (APPELLANT) (RESPONDENT) Appellant by Sh. M. Baranwal, Sr. DR Respondent by Sh. Vihal Kalra, Advocate Sh. Yishu Goel, Advocate Date of hearing: 11/04/2022 Date of Pronouncement: 11/04/2022 ORDER PER N. K. BILLAIYA, AM: This appeal filed by the revenue is preferred against the order of the CIT(A)-44, New Delhi dated 30.08.2018 for A.Y.2013-14. 2. The grievance of the revenue shows that the tax effect would be less than Rs.50 lacs and, therefore, this appeal is not admissible in the light of the CBDT Circular No.17 of 2019 dated 08.08.2019. The appeal is accordingly dismissed. 2 3. In the result, the appeal filed by the revenue is accordingly dismissed. 4. Decision announced in the open court in the presence of both the parties. Sd/- Sd/- (YOGESH KUMAR US) (N. K. BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER *NEHA* Date:-11.04.2022 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI Date of dictation 11.04.2022 Date on which the typed draft is placed before the dictating Member 11.04.2022 Date on which the typed draft is placed before the Other member 11.04.2022 Date on which the approved draft comes to the Sr.PS/PS 11.04.2022 Date on which the fair order is placed before the Dictating Member for Pronouncement 11.04.2022 Date on which the fair order comes back to the Sr. PS/ PS 11.04.2022 Date on which the final order is uploaded on the website of ITAT 04.05.2022 Date on which the file goes to the Bench Clerk Date on which file goes to the Head Clerk. The date on which file goes to the Assistant Registrar for signature on the order Date of dispatch of the Order