Income Tax Appellate Tribunal - Delhi
Acit, New Delhi vs Mrs. Sunita Jain, New Delhi on 18 September, 2019
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCHES 'G', NEW DELHI
Before Sh. Amit Shukla, Judicial Member
Dr. B. R. R. Kumar, Accountant Member
ITA No. 1389/Del/2012 : Asstt. Year : 2008-09
Deputy Director of Income Tax, Vs M/s SMS Concast AG,
International Taxation, Circle- C/o Mohinder Puri & Co., CA,
2(2), New Delhi 1A-D, Vandhana Building, 11,
Tolstoy Marg, New Delhi
(APPELLANT) (RESPONDENT)
PAN No. AADCC2848Q
ITA No. 1914/Del/2014 : Asstt. Year : 2009-10
ITA No. 6889/Del/2014 : Asstt. Year : 2010-11
Deputy Director of Income Tax, Vs M/s SMS Meer GmbH,
International Taxation, C/o Mohinder Puri & Co.,
Circle-2(2), New Delhi 1A-1D, Vandhana, 11, Tolstoy
Marg, New Delhi-110001
(APPELLANT) (RESPONDENT)
PAN No. AALCS8877R
Assessee by : Ms. Purnima Bajaj, CA
Revenue by : Sh. G. K. Dhall, CIT DR
ITA No. 3942/Del/2016 : Asstt. Year : 2009-10
Asstt. Commissioner of Income Vs Mrs. Sunita Jain,
Tax, Circle-41(1), Plot No. 12, 2nd Floor, Sector-4,
New Delhi Market Club Road, Punjabi Bagh,
New Delhi-110026
(APPELLANT) (RESPONDENT)
PAN No. ACOPJ2411J
Assessee by : None
Revenue by : Sh. N. K. Bansal, Sr. DR
2 ITA No/1389/Del/2012,
1914/Del/2014, 3942, 5203/Del/2016,
5343/Del/2015 & 6889/Del/2014
ITA No. 5203/Del/2016 : Asstt. Year : 2011-12
Income Tax Officer(E), Vs M/s Young Women's Christian
Ward-2(3), Association of Delhi, Ashok Road,
New Delhi-110002 New Delhi-110001
(APPELLANT) (RESPONDENT)
PAN No. AAATY0027H
Assessee by : Ms. Gargi Sethee, Adv.
Revenue by : Sh. N. K. Bansal, Sr. DR
ITA No. 5344/Del/2015 : Asstt. Year : 2011-12
Asstt. Commissioner of Vs M/s Sidh Automobiles Ltd.,
Income Tax, Central Circle- 14, Nazafgarh Road,
28, New Delhi-110055 New Delhi-110015
(APPELLANT) (RESPONDENT)
PAN No. AAACS1312A
Assessee by : Sh. Ramesh Goyal, CA
Revenue by : Sh. S. S. Rana, CIT DR
Date of Hearing: 18.09.2019 Date of Pronouncement: 18.09.2019
ORDER
Per Bench:
The present appeal s fil ed by the Revenue i n respect of di fferent assessees are di rected agai nst the orders passe d by the l d. CIT(A) in rel ati on to the di fferent assessment years.
2. 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. 50 l acs. The tax wi ll not incl ude any i nterest thereon. It i s further cl ari fi ed that even if in the case of an assessee , 3 ITA No/1389/Del/2012, 1914/Del/2014, 3942, 5203/Del/2016, 5343/Del/2015 & 6889/Del/2014 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.
3. Admi ttedl y, i n the departmental appeal s, the tax effect i s l ess than Rs. 50 l acs, therefore, departmental appeal s are not mai ntainabl e. The Ld. DR coul d not bri ng to ou r noti ce any excepti ons menti oned in the sai d Ci rcul ar.
4. In the result, all the appeals of the Revenue are dismissed. (Order Pron ounced i n the Open Court on 18/09/2019).
Sd/- Sd/-
(Amit Shukla) (Dr. B. R. R. Kumar)
Judicial Member Accountant Member
Dated: 18/09/2019
*Subodh*
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(Appeals)
5. DR: ITAT
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