Income Tax Appellate Tribunal - Delhi
Dcit, Circle-10(1), New Delhi vs G.S. Developers & Contractors Pvt. Ltd, ... on 9 September, 2021
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IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI 'C' BENCH,
NEW DELHI (THROUGH VIDEO CONFERENCING]
BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND
MS. SUCHITRA KAMBLE, JUDICIAL MEMBER
ITA No. 2582/DEL/2018
[A.Y 2013-14]
The Dy. C.I.T Vs. G.S. Developers & Contractors Pvt Ltd
Circle 10(1) 201-202, C-58, Shahpuri Tirath Singh
New Delhi Tower, Community Centre,
Janakpuri, New Delhi
PAN : AAACG 0870 D
[Appellant] [Respondent]
Date of Hearing : 09.09.2021
Date of Pronouncement : 09.09.2021
Assessee by : None
Revenue by : Ms. Sunita Singh, CIT- DR
ORDER
PER N.K. BILLAIYA, ACCOUNTANT MEMBER,
This appeal by the Revenue is preferred against the order of the Commissioner of Income Tax [Appeals] - 35, New Delhi dated 29.01.2018 pertaining to Assessment Year 2013-14. 2
2. A perusal of the grievance of the revenue shows that the tax effect would be less than Rs. 50 lakhs, therefore, this appeal is not maintainable as per CBDT Circular No. 17/2019 dated 08.08.2019.
3. This appeal is, accordingly, dismissed with liberty to the revenue to approach the Tribunal as per the provisions of law, should it feel that the tax effect is more than Rs. 50 lakhs.
4. In the result, the appeal filed by the Revenue in ITA No. 2582/DEL/2018 is dismissed.
The order is pronounced in the open court on 09.09.2021 in the presence of ld. DR.
Sd/- Sd/-
[SUCHITRA KAMBLE] [N.K. BILLAIYA]
JUDICIAL MEMBER ACCOUNTANT MEMBER
Dated: 09th September, 2021 VL/ 3 Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(A)
5. DR Asst. Registrar, ITAT, New Delhi Date of dictation Date on which the typed draft is placed before the dictating Member Date on which the typed draft is placed before the Other Member Date on which the approved draft comes to the Sr.PS/PS Date on which the fair order is placed before the Dictating Member for pronouncement Date on which the fair order comes back to the Sr.PS/PS Date on which the final order is uploaded on the website of ITAT Date on which the file goes to the Bench Clerk Date on which the file goes to the Head Clerk The date on which the file goes to the Assistant Registrar for signature on the order Date of dispatch of the Order