The JCIT (OSD), Circle-7(1), New Delhi v. Dansico India Pvt. Ltd
[Citation -2019-LL-0917-47]

Metadata

Citation 2019-LL-0917-47
Appellant Name The JCIT (OSD), Circle-7(1), New Delhi
Respondent Name Dansico India Pvt. Ltd.
Court ITAT-Delhi
Relevant Act Income-tax
Date of Order 17/09/2019
Assessment Year 2009-10
Judgment View Judgment
Keyword Tags monetary limit • low tax effect
Bot Summary: Date of Hearing 17.09.2019 Date of Pronouncement 17.09.2019 ORDER PER SUSHMA CHOWLA, JM: The appeal filed by Revenue is against order of CIT(A)-44, New Delhi, dated 02.12.2015 relating to assessment year 2009-10 against the order passed under section 144(c)(4)/143(3) of the Income-tax Act, 1961. The Ld. DR for the Revenue pointed out that the present appeal is to be withdrawn as the tax effect involved in the case is below Rs.50 Lacs. The CBDT vide Circular No.17/2019 dated 08.08.2019 has revised the monetary limit for filing the appeals before the Tribunal to Rs.50 Lacs. Further, CBDT vide letter dated 20.08.2019 has also clarified that Circular No.17/2019 would be applicable to all pending appeals. The present appeal filed by the Revenue in case of low tax effect is not maintainable. We clarify here that the Revenue shall be at liberty to approach the Tribunal for re-institution of appeal, if the requisite material is brought to show that the appeal is protected by the exceptions prescribed in para 10 of the Circular dated 11.07.2018. In conclusion, by applying the CBDT Circular dated 08.08.2019 and letter dated 20.08.2019, the captioned appeal of the Revenue is dismissed as withdrawn/not pressed.

Judgment



IN INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH I-1 NEW DELHI) BEFORE MS. SUSHMA CHOWLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No:- 2378/Del/2016 Assessment Year 2009-10 JCIT(OSD), Circle-7(1), Room No.-403, C.R.Building, I.P.Estate, New Delhi. Appellant vs Dansico India Pvt. Ltd., 5th Floor, DLF Corporate Park, Block-48, DLF City, Phase-II, Gurgaon-122002. PAN-AAACD8906D . Respondent Appellant by Sh. Robin Rawal, Sr.DR Respondent by Ms. Pratishtha Singh, Adv. Date of Hearing 17.09.2019 Date of Pronouncement 17 .09.2019 ORDER PER SUSHMA CHOWLA, JM: appeal filed by Revenue is against order of CIT(A)-44, New Delhi, dated 02.12.2015 relating to assessment year 2009-10 against order passed under section 144(c)(4)/143(3) of Income-tax Act, 1961 (in short Act ). ITA No:-2378/Del/2016 Assessment Year 2009-10 2. Ld. DR for Revenue pointed out that present appeal is to be withdrawn as tax effect involved in case is below Rs.50 Lacs. 3. CBDT vide Circular No.17/2019 dated 08.08.2019 has revised monetary limit for filing appeals before Tribunal to Rs.50 Lacs. Further, CBDT vide letter dated 20.08.2019 has also clarified that Circular No.17/2019 would be applicable to all pending appeals. In such circumstances, present appeal filed by Revenue in case of low tax effect is not maintainable. 4. Before parting, we clarify here that Revenue shall be at liberty to approach Tribunal for re-institution of appeal, if requisite material is brought to show that appeal is protected by exceptions prescribed in para 10 of Circular dated 11.07.2018. 5. In conclusion, by applying CBDT Circular dated 08.08.2019 and letter dated 20.08.2019 (supra), captioned appeal of Revenue is dismissed as withdrawn/not pressed. 6. In result, appeal of Revenue is dismissed. Order pronounced in open court on 17th day of September, 2019. Sd/- Sd/- (PRASHANT MAHARISHI) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated 17th September, 2019. ITA No:-2378/Del/2016 Assessment Year 2009-10 Copy of Order is forwarded to 1The Appellant 2. Respondent; 3. CIT(A) 4. DR, ITAT, Delhi 5. Guard file. BY ORDER, Assistant Registrar, ITAT, Delhi JCIT (OSD), Circle-7(1), New Delhi v. Dansico India Pvt. Ltd
Report Error