ITO, Ward 10(2), New Delhi V. Golder Associates Consulting (India) P.Ltd, New Delhi

ITA 7567/DEL/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 9481 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 8 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-08-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 29-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SARAS KUMAR
• Assessee Lawyers: SHREYA SINGHAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI FRIDAY BENCH FRIDAY-A : NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI K.N. CHARY, JUDICIAL MEMBER ITA NO.7567/DEL/2018 ASSESSMENT YEAR : 2014-15 ITO, WARD 10(2), C.R. BUILDING, NEW DELHI 2 VS. M/S GOLDER ASSOCIATES CONSULTING (INDIA) P. LTD., 69/9, VASANT VIHAR, NEW DELHI 57 PAN : AADCG1080E (APPELLANT) (RESPONDENT) APPELLANT BY : SH. SARAS KUMAR, SR. DR. RESPONDENT BY : MS. SHREYA SINGHAL, CA DATE OF HEARING : 21.08.2020 DATE OF PRONOUNCEMENT : 21.08.2020 ORDER PER G.S. PANNU, VP : THIS APPEAL BY THE REVENUE FOR THE ASSESSMENT YEAR 2014- 15 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-4, NEW DELHI DATED 18.9. 2018. ITA-7567/DEL/2018 2 2. VIDE LETTER DATED 16 MARCH, 2020, THE LEARNED COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE TAX EFFECT IN THIS APPEAL BY THE REVE NUE IS BELOW RS. 50 LAKHS. THE CBDT IN ITS CIRCULAR NO.17/2019 DATED 8 AUGUST, 2019 HAS REVISED THE MONETARY LIMIT FOR FILING OF THE DEPARTMENTAL APPE ALS TO THE ITAT AT RS. 50 LAKHS. SHE HAS, THEREFORE, REQUESTED THAT THE REVENUES APPEAL MAY BE DISMISSED. 3. LEARNED SENIOR DR AGREED THAT THE TAX EFFECT IN THIS APPE AL OF THE REVENUE IS BELOW RS. 50 LAKHS. 4. IN VIEW OF THE ABOVE POSITION, WE DEEM IT PROPER TO D ISMISS THE APPEAL OF THE REVENUE IN THE LIGHT OF THE CIRCULAR NO.17/2019 OF THE CBDT DATED 8 AUGUST, 2019, AS NOT MAINTAINABLE. 5. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISMISSED. ABOVE DECISION WAS ANNOUNCED IN THE PRESENCE OF BOTH THE PARTIES ON CONCLUSION OF VIRTUAL HEARING ON 21 AUGUST, 2020. SD/- SD/- (K.N. CHARY) (G.S. PANNU) JUDICIAL MEMBER VICE PRESIDENT SRB. COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR