ACIT, circle-49(1), New Delhi V. Techno Colour & Chemicals, New Delhi

ITA 7741/DEL/2018

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 6382 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-12-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2013-2014
• Appeal Filed On: 04-12-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘G’ BENCH, NEW DELHI (THROUGH VIDEO CONFERENCING] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA No. 7741/DEL/2018 [A.Y 2013-14] ACIT Vs. Techno Colour & Chemicals Circle – 49(1) FC-128, Tagore Garden, New Delhi New Delhi – 110 027 PAN: AAAFT 1962 E (Applicant) (Respondent) Assessee By : Shri Sanat Kapoor, Advocate Department By : Shri Umesh Takyar, Sr. D.R. Date of Hearing : 15.12.2021 Date of Pronouncement : 15.12.2021 ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER:- This appeal by the Revenue is preferred against the order of the CIT[A]-15, Delhi dated 31.08.2018 pertaining to Assessment Year 2013-14. 2 2. A perusal of the grievance of the revenue shows that the tax effect would be less than Rs. 50 lakhs, therefore, this appeal is not maintainable as per CBDT Circular No. 17/2019 dated 08.08.2019. 3. This appeal is, accordingly, dismissed with liberty to the revenue to approach the Tribunal as per the provisions of law, should it feel that the tax effect is more than Rs. 50 lakhs. 4. In the result, the appeal filed by the Revenue in ITA No. 7741/DEL/2018 is dismissed. The order is pronounced in the open court on 15.12.2021 in the presence of both the representatives. Sd/- Sd/- [AMIT SHUKLA] [N.K. BILLAIYA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 15 th December, 2021 VL/ 3 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi Date of dictation Date on which the typed draft is placed before the dictating Member Date on which the typed draft is placed before the Other Member Date on which the approved draft comes to the Sr.PS/PS Date on which the fair order is placed before the Dictating Member for pronouncement Date on which the fair order comes back to the Sr.PS/PS Date on which the final order is uploaded on the website of ITAT Date on which the file goes to the Bench Clerk Date on which the file goes to the Head Clerk The date on which the file goes to the Assistant Registrar for signature on the order Date of dispatch of the Order