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Income Tax Appellate Tribunal - Delhi

Dcit, New Delhi vs M/S. Mentor Graphics (Sales & Services) ... on 26 September, 2019

       IN THE INCOME TAX APPELLATE TRIBUNAL
           DELHI BENCHES 'I-1', NEW DELHI
          Before Ms. Sushma Chowla, Judicial Member
              Dr. B. R. R. Kumar, Accountant Member

       ITA No. 6102/Del./2015 : Asstt. Year : 2010-11
DCIT,                                Vs        M/s Mentor Graphics (Sales &
Circle-16(2),                                  Services) Pvt. Ltd., Building-A,
New Delhi                                      Logix Techno Park, Plot-5, Sector-
                                               127, Noida-201301 (U.P.)
(APPELLANT)                                    (RESPONDENT)
PAN No. AADCM9516F
                      Assessee by : Sh. Bhuwan Dhoopar, Adv.
                      Revenue by : Sh. Subhakant Sahu, Sr. DR
Date of Hearing: 26.09.2019               Date of Pronouncement: 26.09.2019


                                          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)-44, New Del hi dated 21.08.2015.

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.

Mentor Graphics (Sales & Services) 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. (Order Pron ounced i n the Open Court on 26/09/2019).

            Sd/-                                              Sd/-
(Sushma Chowla)                                  (Dr. B. R. R. Kumar)
 Judicial Member                                 Accountant Member
Dated: 26/09/2019
*Subodh*
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(Appeals)
5. DR: ITAT
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