Addi. CIT Spl. Range-3, New Delhi V. Desiccant Rotor International Pvt. Ltd., New Delhi

ITA 7554/DEL/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 6088 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 10 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-07-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 12-09-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

1 ITA No. 7554/Del/2019 Addl. CIT Vs. Desiccant Rotors International IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 7554/DEL/2019 (A.Y 2010-11) Addl. CIT, Special Range : 3, New Delhi. (APPELLANT) Vs. Desiccant Rotors International Private Limited, 20, Rajpur Road, New Delhi–110 054. PAN No. AAACA0350N (RESPONDENT) ORDER PER YOGESH KUMAR US, JM The present Appeal filed by the Revenue is against order of Ld.CIT(A)- Delhi, dated 09/06/2016 for Assessment Year 2010-11. 2. The Ld. Counsel for the assessee submitted that the tax effect involved in the Appeal is Rs. 43,79,236/-. Therefore, the present Appeal is not maintainable as per the CBDT Circular No. 17/19 dated 08/08/2019. Assessee by : Shri Shailender Bajaj, C.A.; Department by: Shri S. L. Anuragi, Sr. D.R.; Date of Hearing 12.07.2022 Date of Pronouncement 18 .07.2022 2 ITA No. 7554/Del/2019 Addl. CIT Vs. Desiccant Rotors International 3. Apart from the same, Ld. Counsel for the assessee further submitted that the Department has already filed an Appeal against the very same impugned order dated 09/06/2016 in ITA No. 4961/Del/2016 which has been dismissed by the Co-ordinate Bench of the Tribunal vide order dated 03/10/2019, therefore, the Appeal filed by the Revenue is deserves to be dismissed. 4. Per contra, the Ld. DR has not disputed the above factual matrix. Therefore, in view of the low tax effect involved in the Appeal and also the very same impugned order has been already challenged by the Department which has been dismissed by the Tribunal in ITA No. 4961/Del/2016, we deem it fit to dismiss the Appeal of the Revenue. 5. In the result, the Appeal filed by the Revenue is dismissed. Order pronounced in the open court on 18 th July, 2022. Sd/- Sd/- ( SHAMIM YAHYA ) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated : 18/07/2022 *R.N* Copy forwarded to : 1. Appellant 2. Respondent 3. CIT 4. CIT (Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 3 ITA No. 7554/Del/2019 Addl. CIT Vs. Desiccant Rotors International