DCIT, New Delhi V. M/s. ADI BPO Services Ltd., New Delhi

MA 874/DEL/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 2889 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 8 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-09-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 01-09-2022
• Assessment Year: 2013-2014
• Appeal Filed On: 11-12-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: NEHAL SHARMA
• Keywords: Tax effect
• Section: 143(3); 80IC; 80IC

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US., Judicial Member MA No. 874/Del/2019 (in ITA No. 1433/Del/2019 : Asstt. Year : 2013-14) DCIT, Circle-II, New Delhi Vs ADI BPO Services Ltd., N-49, Greater Kailash-I, New Delhi-110048 (APPELLANT) (RESPONDENT) PAN No. AAFCA7116B Assessee by : Ms. Nehal Sharma, CA Revenue by : Sh. Jeetendra Chand, Sr. DR Date of Hearing: 02.09.2022 Date of Pronouncement: 08.09.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The Miscellaneous Application has been filed by the Revenue arising out of the order in ITA No. 1433/Del/2019 vide order dated 28.08.2019. 2. Following grounds have been raised by the Revenue in MA: “The tax effect in the Departmental Appeal is less than Rs.50 lakhs vide Circular No. 17 of 2019 dated 08.10.2019 issued by CBDT, it has been directed that department shall not file appeal before the Tribunal in case where the tax effect does not exceed the monetary limit of Rs.50 laksh.” MA No. 874/Del/2019 ADI BPO Services Ltd. 2 3. Vide appeal effect order u/s 250/143(3) of the Income Tax Act, 1961 dated 27.03.2017 of DCIT, Circle-1(2), New Delhi, the deduction is determined at Rs.37,39,751/- which is less than the monetary limit of tax Rs.50 lacs. For the sake of ready reference, the said order of the DCIT is reproduced as under: “Consequent upon the learned Commissioner of Income Tax(Appeals)-1, New Delhi’s order in appeal No.364/15-16 dated 20.12.2016, the income of the assessee for the A.Y. 2013-14 was re-computed at Rs.82,42,127/- vide order u/s 250 dated 28.02.2017. However, deduction under section 80IC of the Act was not given on enhanced income for want of audited report in Form 10CCB. The assessee has now submitted Form 10CCB claiming deduction u/s 80IC of Rs.37,39,752/-. The same has been verified and found in order. Keeping in view the facts of the case and judicial precedents on the issue, the assessee is hereby allowed deduction on enhanced income arisen due to additions made in the assessment order which comes to Rs.37,39,752/- and taxable income is computed as under: Income as per order u/s 250/143(3) dated 28.02.2017 Rs.82,42,127/- Less: Applicable deduction u/s 80IC Rs.37,39,752/- Income u/s 143(3) after giving effect to the CIT(A) order Rs.45,02,375/- 4. We also find that there are typographical mistake in the appeal effect order in appeal “No.364/15-16 dated 20.12.2016” which should correctly read as “ Appeal No. 384/15-16 dated 02.12.2016”. 5. Since, the tax effect is less than Rs.50 lacs, the MA filed by the revenue is liable to be dismissed. MA No. 874/Del/2019 ADI BPO Services Ltd. 3 6. In the result, the MA of the Revenue is dismissed. Order Pronounced in the Open Court on 08/09/2022. Sd/- Sd/- (Yogesh Kumar US.) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 08/09/2022 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR Date Initial