Income-tax Officer, Ward-7(4), New Delhi v. Druzba Overseas Pvt. Ltd
[Citation -2019-LL-0911-27]

Citation 2019-LL-0911-27
Appellant Name Income-tax Officer, Ward-7(4), New Delhi
Respondent Name Druzba Overseas Pvt. Ltd.
Court ITAT-Delhi
Relevant Act Income-tax
Date of Order 11/09/2019
Assessment Year 2011-12
Judgment View Judgment
Keyword Tags tax effect • monetary limit
Bot Summary: Accordi ng to Ci rcul ar No. 17/201 9 dated 08/08/2019, the CBDT i n supersessi on of earli er instructi ons has di rected that department s appeal s before ITAT shall not be fil ed i n cases where the tax effect does not exceed the monetary li mi t of Rs. 2 ITA Nos.1365 1673/Del/2013 ITA No. 1259/Del/2015 Druzba Overseas Pvt. Ltd. 50 l acs. It i s further cl ari fi ed that even if in the case of an assessee , di sputed i ssues ari se i n more than one assessment year, appeal cannot be fil ed in respect of such assessment year or years i n whi ch the tax effect i n respect of di sputed i ssues exceeds the monetary li mit so speci fi ed. Admi ttedl y, i n the departmental appeal s, the tax effect i s l ess than Rs. 50 l acs departmental appeal s are not mai ntainabl e. The Ld. DR coul d not bri ng to our noti ce any excepti ons menti oned in the sai d Ci rcul ar. In the result, the appeals of the Revenue are dismissed.


IN INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES B, NEW DELHI Before Sh. K. N. Chary, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1259/Del./2015 : Asstt. Year : 2011-12 Income Tax Officer, Vs Druzba Overseas Pvt. Ltd., Ward-7(4), M-11, Middle Circle, Connaught New Delhi Circus, New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AABCD5112E ITA No. 1365/Del./2013 : Asstt. Year : 2007-08 ITA No. 1673/Del./2013 : Asstt. Year : 2006-07 Asstt. Commissioner of Vs Druzba Overseas Pvt. Ltd., Income Tax, Central Circle-23, M-11, Middle Circle, Connaught New Delhi-110055 Circus, New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AABCD5112E Assessee by : Sh. Ajay Bhagwani, CA Revenue by : Sh. Raja Ram Sah, CIT DR Date of Hearing: 11.09.2019 Date of Pronouncement: 11.09.2019 ORDER Per K. N. Chary, Judicial Member: present appeal s have been fil ed by Revenue agai nst orders of l d. CIT(A)-XXXIII, New Del hi dated 18.12.2012 and 31.10.2014. 2. Accordi ng to Ci rcul ar No. 17/201 9 dated 08/08/2019, CBDT i n supersessi on of earli er instructi ons has di rected that department s appeal s before ITAT shall not be fil ed i n cases where tax effect does not exceed monetary li mi t of Rs. 2 ITA Nos.1365 & 1673/Del/2013 ITA No. 1259/Del/2015 Druzba Overseas Pvt. Ltd. 50 l acs. tax wi ll not incl ude any i nterest thereon. It i s further cl ari fi ed that even if in case of assessee , di sputed i ssues ari se i n more than one assessment year, appeal cannot be fil ed in respect of such assessment year or years i n whi ch tax effect i n respect of di sputed i ssues exceeds monetary li mit so speci fi ed. 3. Admi ttedl y, i n departmental appeal s, tax effect i s l ess than Rs. 50 l acs, therefore, departmental appeal s are not mai ntainabl e. Ld. DR coul d not bri ng to our noti ce any excepti ons menti oned in sai d Ci rcul ar. 4. In result, appeals of Revenue are dismissed. (Order Pron ounced i n Open Court on 11/09/2019). Sd/- Sd/- (Dr. B. R. R. Kumar) (K. N. Chary) Accountant Member Judicial Member Dated: 11/09/2019 Subodh Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR Income-tax Officer, Ward-7(4), New Delhi v. Druzba Overseas Pvt. Ltd
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