Income Tax Appellate Tribunal - Delhi
Steria (India) Ltd.[As ... vs Addl. Cit-(08), New Delhi on 15 November, 2019
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH: 'FRIDAY/G', NEW DELHI
BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER
AND
SHRI O.P. KANT, ACCOUNTANT MEMBER
ITA No. 1174/Del/2019
Assessment Year: 2011-12
ADDL. CIT, Vs. M/S SOPRA INDIA PVT.
SPECIAL RANGE-8, LTD.
ROOM NO. 199A, 190, SFS HAUZ KHAS,
ST
1 FLOOR, C.R. NEW DELHI - 110 016
BUILDING, NEW DELHI (PAN: AAACM1762C)
(Appellant) (Respondent)
C.O. NO. 92/DEL/2019
IN
ITA No. 1174/Del/2019
Assessment Year: 2011-12
M/S STERIA (INDIA) Vs. ADDL. CIT (08)
LTD. [AS SUCCESSOR- NEW DELHI - 110 002
IN-INTERSET OF
ERSTWHILE M/S SOPRA
INDIA PVT. LTD.
SEAVIEW SPECIAL
ECONOMIC ZONE,
BUILDING-4, PLOT NO.
20 & 21, SECTOR-135,
GAUTAM BUDH NAGAR,
UTTAR PRADESH-201304
(PAN: AAACM1762C)
(Appellant) (Respondent)
Department by Smt. Nidhi Sharma, Sr. DR.
Assessee by Ms. Shaily Gupta, & Sh.
Akshay Uppal, CAs
2
ORDER
PER H.S. SIDHU, JM
The Revenue has filed the Appeal and the Assessee has filed the Cross Objection against the impugned order dated 28.11.2018 passed by the Ld. CIT(A)-43, New Delhi relevant to assessment year 2011-12.
2. At the time of hearing both the parties agreed that in the aforesaid Revenue Appeal the tax effect involved is less than Rs. 50 lacs and therefore, the same should be dismissed. At the same time, Ld. AR for the assessee submitted that she is not pressing the Cross Objection filed by the Assessee in the aforesaid Revenue Appeal, hence, the same may also be dismissed as not pressed.
3. Keeping in view of the statements made by both the partiers and in view of the Instructions of CBDT circulated vide Circular No.17/2019 Dated 08.08.2019, the Revenue's Appeal as well as Assessee's Cross Objection stand dismissed.
3
4. In the result, the Revenue's Appeal as well as Assessee's Cross Objection stand dismissed.
The decision is pronounced on 15.11.2019.
Sd/- Sd/-
(O.P. KANT) (H.S. SIDHU)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Dated: 15.11.2019
"SRB"
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(A)
5. DR
Asstt. Registrar, ITAT, New Delhi 4