Income Tax Appellate Tribunal - Delhi
Dcit, Faridabad vs M/S. Bestech India Pvt. Ltd., Delhi on 26 November, 2019
आयकर अपीलीय अिधकरण,
अिधकरण द ली यायपीठ "ड
ड ",
ड नई द ली म
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH 'D', NEW DELHI
सुौी सुषमा चावला,
चावला, याियक सदःय एवं ौी ओ. पी.
पी.कांत, लेखा सदःय के सम(
BEFORE MS. SUSHMA CHOWLA, JUDICIAL MEMBER &
SH.O.P.KANT, ACCOUNTANT MEMBER
आयकर अपील सं. / ITA No.1715/Del/2016
िनधा)रण वष) / Assessment Year: 2013-14
The DCIT,
Central Circle-1, Faridabad. ..........अपीलाथ+/Appellant
vs
Bestech India Pvt.Ltd.,
1/2873, Ram Nagar,
Loni Road, Shahdra, Delhi.
PAN-AABCB6551B ............. ू-यथ+ / Respondent
अपीलाथ+ क. ओर से / Appellant by : Smt. Deepali Chandra, CIT DR
ू-यथ+ क. ओर से / Respondent by : Sh. R.S.Ahuja, CA
सुनवाई क. तार ख / घोषणा क. तार ख /
Date of Hearing: 26.11.2019 Date of Pronouncement: 26.11.2019
आदे श / ORDER
PER SUSHMA CHOWLA, JM:
The appeal filed by Revenue is against order of CIT(A)-3, Gurgaon dated 29.01.2016 relating to assessment year 2013-14 passed under section 153B(1)(b)/143(3) of the Income-tax Act, 1961 (in short "Act").
2 ITA No.1715/Del/2016
Assessment Year: 2013-14
2. However, the Ld. DR for the Revenue pointed out that the present appeal is to be withdrawn as the tax effect involved in the case is below Rs.50 Lacs.
3. The CBDT vide Circular No.17/2019 dated 08.08.2019 has revised the monetary limit for filing the appeals before the Tribunal to Rs.50 Lacs. Further, CBDT vide letter dated 20.08.2019 has also clarified that Circular No.17/2019 would be applicable to all pending appeals. In such circumstances, the present appeal filed by the Revenue in case of low tax effect is not maintainable.
4. Before parting, we clarify here that the Revenue shall be at liberty to approach the Tribunal for re-institution of appeal, if the requisite material is brought to show that the appeal is protected by the exceptions prescribed in para 10 of the Circular dated 11.07.2018.
5. In conclusion, by applying the CBDT Circular dated 08.08.2019 and letter dated 20.08.2019 (supra), the captioned appeal of the Revenue is dismissed as withdrawn/not pressed.
6. In the result, the appeal of Revenue is dismissed.
Order pronounced in the open court on 26th day of November, 2019.
Sd/- Sd/-
(O.P.KANT) (SUSHMA CHOWLA)
लेखा सदःय/ACCOUNTANT MEMBER याियक सदःय/JUDICIAL MEMBER
th
द ली / दनांक Dated : 26 November, 2019.
* Amit Kumar * 3 ITA No.1715/Del/2016 Assessment Year: 2013-14 आदे श क. ूितिल2प अमे2षत/Copy of the Order is forwarded to :
1. अपीलाथ+ / The Appellant
2. ू-यथ+ / The Respondent
3. आयकर आयु5(अपील) / The CIT(A)
4. मु8य आयकर आयु5 / The Pr. CIT
5. 2वभागीय ूितिनिध, आयकर अपीलीय अिधकरण, द ली / DR, ITAT, Delhi
6. गाड) फाईल / Guard file.
आदे शानुसार/ BY ORDER, स-या2पत ूित //True Copy// सहायक र=जःशार, आयकर अपीलीय अिधकरण , द ली Assistant Registrar, ITAT, Delhi