Appeal details
Counselvise Citation
[2022] 100 COUNSELVISE.COM (IT) 5839 (ITAT-DELHI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
4 year(s) 10 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
08-11-2022
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
C
Next Hearing Date
08-11-2022
Assessment Year
2014-2015
Appeal Filed On
28-10-2018
Judgement Text
Page | 1
INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH “C”: NEW DELHI
BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER
AND
SHRI ANUBHAV SHARMA, JUDICIAL MEMBER
ITA No. 6830/Del/2018
(Assessment Year: 2014-15)
Addl. CIT,
Special Range-4,
New Delhi
Vs. M/s. ISP Construction Pvt. Ltd,
3
rd
Floor, Vikash Marg,
Shakarpur, New Delhi
(Appellant) (Respondent)
Assessee by : Shri Akash Shukla, Adv
Revenue by: Shri Anuj Garg, Sr. DR
Date of Hearing 09/11/2022
Date of pronouncement 09/11/2022
O R D E R
PER ANUBHAV SHARMA, J. M.:
1. The appeal has been filed by the Revenue against order dated
29.08.2018 in appeal No. 303/16-17 for assessment year 2014-15
passed by Commissioner of Income Tax (Appeal)-35, New Delhi
(hereinafter referred to as the First Appellate Authority or in short
„Ld. F.A.A.‟) in regard to the appeal before it arising out of
assessment order dated 20.12.2016 u/s 143(3) of the Income Tax
Act, 1961 passed by Addl. CIT, Special Range, 4, New Delhi
(hereinafter referred to as the Assessing Officer or „AO‟).
2. At the outset of the hearing itself, the ld. AR brought to our
attention that CBDT, vide Circular No.17/2019 dated 08.08.2019
has decided that the Revenue would not prefer an appeal before the
Tribunal if the tax effect is less than Rs.50 lakhs. Therefore, he
pleaded that the appeal of the Revenue be decided as per the
instruction of the CBDT. Ld DR did not controvert the same.
Page | 2
3. Heard and perused the record. We find that the CBDT vide circular
dated 08.08.2019 has revised the monetary limit for filing the appeal
by the department before Income Tax Appellate Tribunal. We find
that the tax effect involves in the appeal of the Revenue is below Rs.
50 lakhs and apparently issue is not under exceptions.
4. In view of the above, as Circular No.17/2019 dated 08.08.2019 will
apply to all pending appeals. In the result, appeal filed by the
department is dismissed.
Order pronounced in the open court on 09/11/2022.
-Sd/- -Sd/-
(ANIL CHATURVEDI) (ANUBHAV SHARMA)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Dated: 09/11/2022
A K Keot
Copy forwarded to
1. Applicant
2. Respondent
3. CIT
4. CIT (A)
5. DR:ITAT
ASSISTANT REGISTRAR
ITAT, New Delhi
