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Income Tax Appellate Tribunal - Delhi

Assistant Commissioner Of Income Tax , ... vs Winstar E-Com Private Limited, Mumbai on 11 August, 2021

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    IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI 'G' BENCH,
            NEW DELHI (THROUGH VIDEO CONFERENCING]

      BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND
              MS. MADHUMITA ROY, JUDICIAL MEMBER

                        ITA No. 5320/DEL/2017
                             [A.Y 2007-08]

The A. C.I.T           Vs.       M/s Winstar E Com Pvt Ltd
Circle -11(3)(2)                 Near Rasraj Hotel, V.M. Road
New Delhi                        GAutam Building, Ground Floor
                                 Vile Parle, Mumbai

                                 PAN : AAACW 5741 R

  [Appellant]                              [Respondent]


                   Date of Hearing          : 11.08.2021
                   Date of Pronouncement    : 11.08.2021


                      Assessee by : Shri Kundan Wahi, CA

                      Revenue by : Shri Prakash Dubey Sr. 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] - 18, Mumbai dated 28.04.2017 pertaining to Assessment Year 2007-08.

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. 5320/DEL/2017 is dismissed.

The order is pronounced in the open court on 11.08.2021 in the presence of both the rival representatives.

            Sd/-                                         Sd/-

      [MADHUMITA ROY]                              [N.K. BILLAIYA]
     JUDICIAL MEMBER                             ACCOUNTANT MEMBER


Dated: 11th August, 2021


VL/
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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