Appeal details
Counselvise Citation
[2018] 125 COUNSELVISE.COM (IT) 4873 (ITAT-DELHI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
6 month(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
01-08-2018
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
SMC
Assessment Year
2014-2015
Appeal Filed On
01-02-2018
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC, NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER ITA NO.757/DEL/2018 ASSESSMENT YEAR : 2014-15 ACIT, CIRCLE- 1(1), GURGAON. VS. ESHOPBOX E-COMMERCE PVT. LTD., H.NO.264, UDYOG VIHAR PHASE-1, GURGAON, HARYANA. PAN : AAFCB0498R (APPELLANT) (RESPONDENT) DEPARTMENT BY : SHRI ATIQ AHMED, SR.DR ASSESSEE BY : NONE DATE OF HEARING : 01-08-2018 DATE OF PRONOUNCEMENT : 01-08-2018 O R D E R PER R. K. PANDA, AM : THIS APPEAL FILED BY THE REVENUE IS DIRECTED AGAINS T THE ORDER DATED 17.11.2017 OF CIT(A)- 1, GURGAON RELATING TO ASSESS MENT YEAR 2014-15. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE T IME OF HEARING. HOWEVER, CONSIDERING THE LOW TAX EFFECT INVOLVED IN THE GROU NDS RAISED BY THE REVENUE, THE APPEAL IS BEING DECIDED ON THE BASIS OF MATERIA L AVAILABLE ON RECORD AND AFTER HEARING THE LD. DR. 3. THE LD. DR FAIRLY CONCEDED THAT THE TAX EFFECT I NVOLVED IN THE GROUNDS RAISED BY THE REVENUE IS ADMITTEDLY BELOW RS.20 LAK HS. THEREFORE, IN VIEW OF THE CBDT CIRCULAR NO.03/2018 [F.NO.279/MISC.142/200 7-ITJ (PT)] DATED 11 TH JULY, 2018 RAISING THE MONETARY LIMITS FOR FILING O F APPEALS BY THE DEPARTMENT BEFORE THE ITAT, THE APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE. IT HAS 2 ITA NO.757/DEL/2018 ALSO BEEN CLARIFIED IN THE SAID CIRCULAR THAT PENDI NG APPEALS OF THE DEPARTMENT BEFORE THE ITAT HAVING MONETARY LIMITS OF RS.20 LAK HS WILL BE TREATED AS WITHDRAWN AS PER PARA 3 OF THE SAID CIRCULAR. IN V IEW OF THE ABOVE, THE APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE. ACCORDIN GLY, THE SAME IS DISMISSED. 4. IN THE RESULT, THE APPEAL FILED BY THE REVENUE I S DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF I.E. ON 01 ST AUGUST, 2018. SD/- (R. K. PANDA) ACCOUNTANT MEMBER DATED: 01-08-2018. SUJEET COPY OF ORDER TO: - 1) THE APPELLANT 2) THE RESPONDENT 3) THE CIT 4) THE CIT(A) 5) THE DR, I.T.A.T., NEW DELHI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, NEW DELHI
