Income Tax Appellate Tribunal - Delhi
Dcit, New Delhi vs M/S. John Keels Bpo Solutions India (P) ... on 3 January, 2018
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IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH: 'D' NEW DELHI
BEFORE SHRI G.D. AGRAWAL, HON'BLE PRESIDENT
&
SHRI K.N. CHARY, JUDICIAL MEMBER
ITA No.-5171/Del/2014
(Assessment Year: 2007-08)
DCIT vs John Keels BPO Solutions India (P)
Circle-4(1) Ltd.
New Delhi (Previously known as Quattro
Business Support Services (P) Ltd. and
Auxicogent BPO Solutions (P) Ltd.)
A-16/9, Vasant Vihar
New Delhi
AAFCA9079F
Assessee by None
Revenue by Smt. Ritu Sharma, Sr. DR
Date of Hearing 03.01.2018
Date of Pronouncement 03.01.2018
ORDER
PER K. NARSIMHA CHARY, J.M.
Revenue preferred this appeal challenging the order dated 26.05.2014 in appeal no. 38/2013-14 passed by the Ld. Commissioner of Income Tax (Appeals), New Delhi (hereinafter for short called as the "Ld. CIT (A)").
2. At the outset, learned AR brought to our notice that the quantum involved in this case is Rs. 9,21,600/- and tax effect on the disputed addition before us is less than Rs. 10 lacs squarely 2 falling with the ambit of Circular No. 21/2015 dated 10.12.2015 prescribing the tax effect for preferring appeals before tribunal by the revenue.
3. After perusing the materials available on record, we find that the additions disputed before us is below the tax effect limit prescribed by CBDT vide Circular No. 21 / 2015 dated 10.12.2015 for preferring appeals before tribunal by the revenue. On perusal of the Circular No. 21 / 2015 dated 10.12.2015 and the materials available on record, Ld. DR could not point out whether this case falls under any of the exception as provided in the circular despite specific opportunity was given, does not fall under any of the exceptions contemplated in the said Circular, as this is covered. We also find that the Circular makes it very clear that the revised monetary limits shall apply retrospectively to pending appeals also. We find that the Circular is binding on the tax authorities. This position has been confirmed by the Hon'ble Apex Court in the case of Commissioner of Customs vs Indian Oil Corporation Ltd reported in 267 ITR 272 (SC). Hence, we hold that the appeal of the revenue deserves to be dismissed in terms of low tax effect vide Circular No.21 / 2015 dated 10.12.2015. Accordingly, this being a low tax effect case, we dismiss this 3 appeal of revenue in limine, as un-admitted, without going into the merits of the case.
4. In the result, the appeal of the revenue is dismissed.
Order pronounced in the open court on 03.01.2018.
Sd/- Sd/-
(G.D. AGRAWAL) (K. NARSIMHA CHARY)
PRESIDENT JUDICIAL MEMBER
Dated: 03.01.2018
*Binita*
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(Appeals)
5. DR: ITAT
TRUE COPY
ASSISTANT REGISTRAR
ITAT NEW DELHI
4
Draft dictated on 03.01.2018
Draft placed before author 03.01.2018
Draft proposed & placed before
the second member
Draft discussed/approved by
Second Member.
Approved Draft comes to the 03.01.2018 Sr.PS/PS Kept for pronouncement on 03.01.2018 File sent to the Bench Clerk Date on which file goes to the AR Date on which file goes to the Head Clerk.
Date of dispatch of Order.