Tally for CAs in Industry Silver Edition (Single User) Tally Renewal (Auditor Edition) Need Tally for Clients? (Tie-up with us!!!)
Open DEMAT Account with in 24 Hrs and start investing now!
From the Courts »
Open DEMAT Account in 24 hrs
 Smartspace Infrastructure Pvt. Ltd., 67, Friends Colony (West), New Delhi Vs. ITO Ward 9(1) New Delhi
 Serco India Pvt. Ltd., C/o.Traveltime Car Rental P. Ltd., Office No.105, Astral Court, B Wing, Nr. Gaikwad Petrol Pump, Sanewadi, Aundh, Pune Vs. DCIT, Circle : 4 (1) Gurgaon.
 Durga Charitable Society Goodwill Building, G. T. Road, Mohan Nagar Ghaziabad Vs. JCIT Range-2 Ghaziabad
 Jamaaluddin, S/O: Chunner Ahmed, Ward No. 7, Rafikabadcolony,DASNA, Gaziabad. Vs. ITO, Ward-1 (3) Gaziabad.
 M/s Shivam Securities Pvt. Ltd. Vs. DCIT, Circle-23(2), New Delhi
 Receivable Management Services India Pvt. Ltd., P-24, Green Park Extension, New Delhi. Vs. The DCIT, Circle 21 (1), New Delhi.
 DCIT, Central Circle-31, New Delhi. Vs. M/s. Godhuli Vanijya Private Limited, 73 Cotton Street, Burra Bazar, Kolkata, West Bengal.
 ACIT,Central Circle 17 New Delhi. Vs. M/s. Spectrum Coal & Power Ltd 18, Rao Tula Ram Marg Vasant EnclaveNew Delhi
 M/s. Kissan Engineering Works Pvt.Ltd C/o Pradeep & Co., Tax Advocates 7, Navyug Market Ghaziabad (U.P.) Vs. DCIT Circle 1,Ghaziabad.
 Ms. Sunila Awasthi, E 802, Uniworld City East, Sector 30, Gurugram, Haryana VS. Principal CIT 12, New Delhi.
 Addl. CIT, Range 70, New Delhi. Vs. Shri Jatinder Mehra, C 1/36, Safdarjung Development Area, New Delhi

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
(APPELLANT)                            (RESPONDENT)
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
(APPELLANT)                             (RESPONDENT)
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


                                      ORDER

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).


            Sd/-                                                            Sd/-
 (Dr. B. R. R. Kumar)                                             (K. N. Chary)
 Accountant Member                                              Judicial Member
Dated: 11/09/2019
*Subodh*
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(Appeals)
5. DR: ITAT
                                                                 ASSISTANT REGISTRAR

Home | About Us | Terms and Conditions | Contact Us
Copyright 2021 CAinINDIA All Right Reserved.
Designed and Developed by Ritz Consulting