Income Tax Appellate Tribunal - Delhi
Acit, New Delhi vs M/S. Mehrotra Involin India Pvt. Ltd., ... on 18 April, 2019
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCHES "A": DELHI
BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER
AND
SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER
ITA.No.3591/Del./2016
Assessment Year 2011-2012
The ACIT, Room No.323, 3rd M/s. Mehrotra Invofin India
Floor, ARA Centre, vs., P. Ltd., A-60, Naraina
Jhandewalan Extn., Industrial Area-1, New Delhi.
New Delhi. PIN - 110028 PAN AAACM6793K
(Appellant) (Respondent)
For Revenue : Shri P.V. Gupta, Sr. D.R.
For Assessee : Shri Arvind Kumar, Advocate
Date of Hearing : 18.04.2019
Date of Pronouncement : 18.04.2019
ORDER
PER BHAVNESH SAINI, J.M.
This appeal by Revenue has been directed against the Order of the Ld. CIT(A)-29, New Delhi, Dated 23.03.2016, for the A.Y. 2011-2012, challenging the deletion of disallowance of Rs.37,11,361/- under section 14A of the Income Tax Act, 1961.
2. Admittedly, the tax effect in the present appeal is less than Rs.20 lakhs. Vide Circular No.3/2018 Dated 11thJuly, 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 2 ITA.No.3591/Del./2016 M/s. Mehrotra Invofin India P. Ltd., New Delhi.
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 Pending appeals below the specified tax limit may be withdrawn/not pressed.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.
Order pronounced in the open Court.
Sd/- Sd/-
(N.K. BILLAIYA) (BHAVNESH SAINI)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Delhi, Dated 18th April, 2019
VBP/-
Copy to
1. The appellant
2. The respondent
3. CIT(A) concerned
4. CIT concerned
5. D.R. ITAT "A" Bench
6. Guard File
//By Order//
Asst. Registrar : ITAT : Delhi Benches :
Delhi.