Asstt. Commissioner of Income Tax, Central Circle-23, New Delhi-110055 Vs. Druzba Overseas Pvt. Ltd., M-11, Middle Circle, Connaught Circus, New Delhi-110001
September, 12th 2019
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCHES `B', NEW DELHI
Before Sh. K. N. Chary, Judicial Member
Dr. B. R. R. Kumar, Accountant Member
ITA No. 1259/Del./2015 : Asstt. Year : 2011-12
Income Tax Officer, Vs Druzba Overseas Pvt. Ltd.,
Ward-7(4), M-11, Middle Circle, Connaught
New Delhi Circus, New Delhi-110001
PAN No. AABCD5112E
ITA No. 1365/Del./2013 : Asstt. Year : 2007-08
ITA No. 1673/Del./2013 : Asstt. Year : 2006-07
Asstt. Commissioner of Vs Druzba Overseas Pvt. Ltd.,
Income Tax, Central Circle-23, M-11, Middle Circle, Connaught
New Delhi-110055 Circus, New Delhi-110001
PAN No. AABCD5112E
Assessee by : Sh. Ajay Bhagwani, CA
Revenue by : Sh. Raja Ram Sah, CIT DR
Date of Hearing: 11.09.2019 Date of Pronouncement: 11.09.2019
Per K. N. Chary, Judicial Member:
The present appeal s have been fil ed by the Revenue
agai nst the orders of the l d. CIT(A)-XXXIII, New Del hi dated
18.12.2012 and 31.10.2014.
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.
2 ITA Nos.1365 & 1673/Del/2013
ITA No. 1259/Del/2015
Druzba Overseas Pvt. Ltd.
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.
3. Admi ttedl y, i n the departmental appeal s, the tax effect i s
l ess than Rs. 50 l acs, therefore, departmental appeal s are 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 appeals of the Revenue are dismissed.
(Order Pron ounced i n the Open Court on 11/09/2019).
(Dr. B. R. R. Kumar) (K. N. Chary)
Accountant Member Judicial Member
Copy forwarded to:
5. DR: ITAT