Income Tax Appellate Tribunal - Delhi
Acit, New Delhi vs M/S Carnation Auto India Pvt. Ltd.,, New ... on 16 October, 2019
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH 'B', NEW DELHI
Before Ms. Sushma Chowla, Judicial Member
Dr. B. R. R. Kumar, Accountant Member
ITA No. 5972/Del./2016 : Asstt. Year : 2013-14
Asstt. Commissioner of Vs M/s Carnation Auto India Pvt. Ltd.,
Income Tax, Circle-5(2), 3/16, 2nd Floor, Shanti Niketan,
New Delhi-110002 New Delhi-110021
(APPELLANT) (RESPONDENT)
PAN No. AABCH9733K
Assessee by : None
Revenue by : Ms. Ashima Neb, Sr. DR
Date of Hearing: 09.10.2019 Date of Pronouncement:16.10.2019
ORDER
Per Dr. B. R. R. Kumar, Accountant Member:
The present appeal has been fil ed by the Revenue agai nst the order of the l d. CIT(A)-35, New Del hi dated 15.09.2016.
2. Accordi ng to Ci rcul ar No. 17/201 9 dated 08/08/2019, the CBDT i n supersessi on of earli er instructi ons has di rected that department's appeal s before ITAT shall not be fil ed i n cases where the tax effect does not exceed the monetary li mi t of Rs. 50 l acs. The tax wi ll not incl ude any i nterest thereon. It i s further cl ari fi ed that even if in the case of an assessee , di sputed i ssues ari se i n more than one assessment year, appeal cannot be fil ed in respect of such assessment year or years i n whi ch the tax effect i n respect of di sputed i ssues exceeds the monetary li mit so speci fi ed.
2 ITA No. 5972/Del/2016Carnation Auto India Pvt. Ltd.
3. Admi ttedl y, i n the departmental appeal , the tax effect i s l ess than Rs. 50 l acs, therefore , depa rtmental appeal i s not mai ntainabl e. The Ld. DR coul d not bri ng to our noti ce any excepti ons menti oned in the sai d Ci rcul ar.
4. In the result, the appeal of the Revenue is dismissed. Orde r Pronounced i n the Open Court on 16/10/2019 Sd/- Sd/-
(Sushma Chowla) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 16/10/2019 *Subodh* Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(Appeals)
5. DR: ITAT ASSISTANT REGISTRAR