ITO, Ward-9(2), New Delhi V. Flair Buildtech P.Ltd, New Delhi

MA 32/DEL/2021

AI Insights

The case involves the Income Tax Officer (ITO) Ward-9(2), New Delhi as the appellant and Flair Buildtech P. Ltd. as the respondent. The revenue filed a miscellaneous application against the Tribunal's earlier decision to dismiss its appeal concerning the assessment year 2010-11. The dismissal was based on the CBDT Circular No.17/2019, which restricts appeals to those with a tax effect exceeding a specified monetary limit. The revenue argued that the case should be exempt from this rule due to information received from the SFIO and the investigation wing, suggesting serious fraud. However, the Tribunal found no merit in this argument, leading to the dismissal of the miscellaneous application.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 121766 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 1 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-03-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 30-03-2023
• Assessment Year: 2010-2011
• Appeal Filed On: 10-02-2021
• Laws Referred To: CBDT Circular No.17/2019, CBDT letter dated 11.12.2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANGEETA YADAV
• Assessee Lawyers: SADHNA DEVRANI
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC” NEW DELHI BEFORE SHRI C.M. GARG, JUDICIAL MEMBER AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER MA No.32/Del/2021 (In ITA No.3728/Del/2019) Assessment Year : 2010-11 ITO Ward- 9 (2) New Delhi Vs. Flair Buildtech P. Ltd. 13, Ashoka Apartments, 7 Rajpur Road, Civil Lines, New Delhi-110054 PAN No.AABCF2979H (Appellant) (Respondent) Appellant by : Ms. Sangeeta Yadav, Sr. DR Respondent by : Ms. Sadhna Devrani, Advocate Date of hearing : 31-03-2023 Date of pronouncement : 31-03-2023 O R D E R PER N.K BILLAIYA, AM : This Miscellaneous Application by the revenue is directed towards the order of this Tribunal in ITA No.3728/Del/2019 dated 20.12.2019 by which the Tribunal has dismissed the appeal of the revenue quoting the CBDT Circular No.17/2019 dated 20.08.2019 by which the CBDT has fixed monetary limit for tax effect for filing the appeal before the Tribunal. 2. It is the say of the Revenue that the case of assessee was reopened on the basis of information received from SFIO and 2 investigation wing thus the case of assessee falls in the exception of CBDT letter dated 11.12.2018. 3. We have carefully considered the order of the Tribunal viz-a- viz the miscellaneous application. We are of the considered view that the appeal of the revenue does not fit into exception carved out by the CBDT in its said letter, therefore, we do not find any merit in this miscellaneous application and the same is accordingly dismissed. 4. Decision announced in the open court in the presence of both the parties on 31.03.2023. Sd/- Sd/- (C.M. GARG) (N. K. BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated:31-03-2023 *Neha* 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//True Copy// Assistant Registrar ITAT, New Delhi