Appeal details
Counselvise Citation
[2022] 100 COUNSELVISE.COM (IT) 5539 (ITAT-DELHI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
5 year(s) 7 month(s) 8 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
14-11-2022
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
D
Next Hearing Date
14-11-2022
Assessment Year
misc
Appeal Filed On
06-04-2017
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH ‘D’ NEW DLEHI
BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER
AND
SHRI N.K. CHOUDHRY, JUDICIAL MEMBER
ITA No. 2125/Del/2017
Assessment Year: 2007-08
DCIT (International
Taxation) Circle 3(1)(2),
New Delhi.
VersuS Super Brands Ltd. (U.K.),
C/o BDO India LLP, Office No.
1032, 1033 & 1034, Sapze 1-
Tech Park, Level-10, Tower-A,
Sohna Road, Section 49,
Gurgaon.
PAN: AAICS6497G
(Appellant) (Respondent)
Appellant by : Shri Sanjay Kumar, Ld. Sr. DR
Respondent by : Shri Bhimanshu Kansal &
Shri Tushar Gupta, Ld. CA
Date of hearing : 15.11.2022
Date of order : 15.11.2022
ORDER
PER N.K. CHOUDHRY, J.M.
This appeal has been preferred by the Revenue Department
against the order dated 31.01.2017, impugned herein, passed by the
learned Commissioner of Income-tax (Appeals)-43, New Delhi (in short
“Ld. Commissioner”), u/s. 250 of the Income-tax Act, 1961 (in short
‘the Act’) for the assessment year 2007-08.
2. At the outset it was observed by the bench and also claimed by
the Assessee that tax effect involved in the appeal under consideration
is neither more than Rs. 50 lacs nor the case is based upon any of the
exceptions prescribed in CBDT Circular No.17/2019, dated 08.08.2019
read with Circular No.03/2018, whereby the Revenue Department is
ITA No. 2125/Del/2017
2
precluded from filing the appeals before Appellate Tribunal against the
order of ld. Commissioner, in which the tax effect does not exceed
Rs.50,00,000/- as specified in the Circular and the CBDT Clarification
dated 20
th
August 2019, whereby it was clarified that revised
monetary limits so mentioned in the circular 17/2019 will also be
applicable to all pending SLPs/Appeals / Cross Objections/ References.
Hence the instant appeal deserves dismissal being not maintainable.
3. Ld. Sr. DR did not refute the claim of the Assessee and accepted
the factual position.
4. In the result, the appeal under consideration filed by the
Revenue Department stands dismissed.
Order pronounced in the open court on 15/11/2022
Sd/- Sd/-
(ANIL CHATURVEDI) (N.K. CHOUDHRY)
ACCOUNTANT MEMBER JUDICIAL MEMBER
*aks/-
