Income Tax Appellate Tribunal - Delhi
Acit, New Delhi vs M/S. Taneja Developers & Infra Ltd., New ... on 4 May, 2022
IN THE INCOME TAX APPELLATE TRIBUNAL
(DELHI BENCH 'D' : NEW DELHI)
BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER
and
SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER
MA NO.77/DEL/2019
(in ITA No.1907/Del./2012)
(ASSESSMENT YEAR : 2006-07)
ACIT, Central Circle 18, vs. M/s. Taneja Developers & Infrastructure Ltd.
New Delhi. 9, Kasturba Gandhi Marg,
New Delhi.
(PAN : AABCT3582A)
(APPLICANT) (RESPONDENT)
ASSESSEE BY : Shri Salil Aggarwal, Sr.Advocate
APPLICANT/REVENUE BY : Shri Mukesh Kumar Jha, Sr. DR
ORDER
PER AMIT SHUKLA, JM
The aforesaid misc. Application has been filed by the Revenue holding that the Tribunal has dismissed the appeal of the Revenue as tax effect was lower than Rs.20 lakhs in view of the CBDT Circular No.02/2018 dated 11.07.2018. However, there is another CBDT Circular No.17/2019 dated 8th August, 2019 wherein the CBDT has laid down the tax effect for filing of the appeal by the Revenue before the Tribunal at Rs.50,00,000/-, which is applicable for the pending 2 MA No.488/Del/2019 appeals also. Therefore, even if, the tax effect was more than Rs.20 lakhs then also admittedly it is below Rs.50 lakhs. Accordingly, the appeal of the Revenue cannot be recalled and the misc. application is hereby dismissed.
Sd/- sd/-
(PRADIP KUMAR KEDIA) (AMIT SHUKLA)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Dated: 04.05.2022
TS
Copy forwarded to:
1.Appellant
2.Respondent
3.CIT
4.CIT(A).
5.CIT(ITAT), New Delhi. AR, ITAT
NEW DELHI.
3
MA No.488/Del/2019