Income Tax Appellate Tribunal - Delhi
Ito, New Delhi vs M/S. New Video Pvt. Ltd., New Delhi on 8 July, 2019
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCHES "E": DELHI
BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER
AND
SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER
ITA.No.409/0Del./2017
Assessment Year 2006-2007
The Income Tax Officer, M/s. New Video Pvt. Ltd.,
Ward-18(2), Room vs., 198/2, Garhi, Opp. Sapna
No.225A, C.R. Building, Cinema, East of Kailash,
I.P. Estate, New Delhi. New Delhi - 110 048.
PAN AAACN0155G
(Appellant) (Respondent)
For Revenue : Ms. Rinku Singh, Sr. D.R.
For Assessee : -None-
Date of Hearing : 08.07.2019
Date of Pronouncement : 08.07.2019
ORDER
PER BHAVNESH SAINI, J.M.
This appeal by Revenue has been directed against the Order of the Ld. CIT(A)-6, Delhi, Dated 02.11.2016, for the A.Y. 2006-2007, challenging the deletion of addition of Rs.47,09,114/- under section 36(1)(vii) of the I.T. Act, 1961. 2
ITA.No.409/Del./2017 New Video Pvt. Ltd., New Delhi.
2. Admittedly, the tax effect in the present appeal is less than Rs.20 lakhs. Vide Circular No.3/2018Dated 11th July, 2018 issued by CBDT, it has been directed that the Department shall not file appeal before the Tribunal in case where the tax effect does not exceed the monetary limit of Rs.20 lakhs. It is also directed that this instruction will apply retrospectively to pending appeals and appeals to be filed henceforth in Tribunals. Pending appeals below the specified tax limit may be withdrawn/not pressed. The Ld. D.R. in view of the Board's Circular above did not press the Departmental Appeal. The case of the Department would not fall in the exceptions provided in the above Board Circular. In the result, the Departmental appeal is not maintainable as the appeal is filed against the Board instructions referred to above and therefore, the appeal of the Department is liable to be dismissed.
3. In the result, appeal of the Department is dismissed.
3
ITA.No.409/Del./2017 New Video Pvt. Ltd., New Delhi.
Order pronounced in the open Court.
Sd/- Sd/-
(B.R.R. KUMAR) (BHAVNESH SAINI)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Delhi, Dated 08th July, 2019
VBP/-
Copy to
1. The appellant
2. The respondent
3. CIT(A) concerned
4. CIT concerned
5. D.R. ITAT "E" Bench
6. Guard File
//By Order//
Asst. Registrar : ITAT : Delhi Benches :
Delhi.