The DCIT, Circle-25(2), C.R. Building, New Delhi. vs. M/s. Travel Security Services India Pvt. Ltd., Suite No.605, 606, 6th Floor, Copia Corporate Suites, Plot No.9, Jasola Distt. Centre, New Delhi – 110 025. |
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCHES "I-2" : DELHI
BEFORE SHRI BHAVNESH SAINI, J.M. AND SHRI L.P. SAHU, A.M.
ITA.No.372/Del./2016
Assessment Year 2011-2012
M/s. Travel Security Services
The DCIT, Circle-25(2),
India Pvt. Ltd., Suite No.605,
606, 6th Floor, Copia Corporate
C.R. Building, vs. Suites, Plot No.9, Jasola Distt.
Centre, New Delhi 110 025.
New Delhi.
PAN AACCT9754B
(Appellant) (Respondent)
For Revenue : Shri H.K. Choudhary, CIT-DR
For Assessee : Shri Sahil Sharma, Advocate
Date of Hearing : 10.10.2018
Date of Pronouncement : 10.10.2018
ORDER
PER BHAVNESH SAINI, J.M.
This appeal by Revenue has been directed against
the Order of the DCIT, Circle-25(2), New Delhi, Dated
30.11.2015 under section 143(3) r.w.s. 144C(4) of the I.T. Act,
1961, passed in pursuance to the Order of Disputes
Resolution Panel-2, New Delhi, Dated 12.10.2015, challenging
2
ITA.No.372/Del./2016 M/s. Travel Security Services
India Pvt. Ltd., New Delhi.
the Order of the Disputes Resolution Panel in directing the
A.O. to complete assessment by reducing the addition to
Rs.46,00,511/- in place of original recommended ALP of
Rs.92,95,316/-.
2. Admittedly, the tax effect in the Departmental Appeal
is less than Rs.20 lakhs. Vide Circular No. 3 of 2018 dated
11.07.2018 issued by CBDT under section 268A of the I.T.
Act, it has been directed that 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 the pending
appeals and appeals to be filed henceforth in the Tribunal.
Pending appeals below the specified tax effect may be
withdrawn/not pressed. Learned Sr. D.R. in view of the above
Board Circular did not press the Departmental Appeal. We
may also note that the Appeal of the Department above would
not fall within the exceptions provided in the Board Circular.
In the result, the Departmental Appeal is not maintainable as
3
ITA.No.372/Del./2016 M/s. Travel Security Services
India Pvt. Ltd., New Delhi.
have been filed against the instruction of the Board. The
Departmental Appeal is dismissed as withdrawn/not pressed
by the Learned Sr. D.R.
3. In the result, appeal of the Revenue is dismissed.
Order pronounced in the open Court.
Sd/- Sd/-
(LP SAHU) (BHAVNESH SAINI)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Delhi, Dated 10th October, 2018
VBP/-
Copy to
1. The appellant
2. The respondent
3. CIT(A) concerned
4. CIT concerned
5. D.R. ITAT `I-2' Bench, Delhi
6. Guard File.
// BY Order //
Assistant Registrar : ITAT Delhi Benches :
Delhi.
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