DCIT, New Delhi v. M/s. Metropolis Healthcare Ltd., New Delhi

ITA 3798/DEL/2017 | 2012-2013
Pronouncement Date: 27-11-2019 | Result: Dismissed

Appeal Details

RSA Number 379820114 RSA 2017
Assessee PAN AACCP1414E
Bench Delhi
Appeal Number ITA 3798/DEL/2017
Duration Of Justice 2 year(s) 5 month(s) 18 day(s)
Appellant DCIT, New Delhi
Respondent M/s. Metropolis Healthcare Ltd., New Delhi
Appeal Type Income Tax Appeal
Pronouncement Date 27-11-2019
Appeal Filed By Department
Order Result Dismissed
Bench Allotted E
Tribunal Order Date 27-11-2019
Assessment Year 2012-2013
Appeal Filed On 09-06-2017
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : E : NEW DELHI BEFORE SHRI H.S. SIDHU JUDICIAL MEMBER AND SHRI R.K. PANDA ACCOUNTANT MEMBER ITA NO.3798/DEL/2017 ASSESSMENT YEAR: 2012-13 DCIT CIRCLE-16(2) CR BUILDING IP ESTATE NEW DELHI. VS METROPOLIS HEALTHCARE LTD. (FORMERLY M/S PATHNET LTD.) F-2 BLOCK-B1 (GROUND FLOOR) MOHAN CO-OPERATIVE INDL. ESTATE MATHURA ROAD NEW DELHI. PAN: AACCP1414E (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : MS RAKHI VIMAL SR. DR DATE OF HEARING : 26.11.2019 DATE OF PRONOUNCEMENT : 27.11.2019 ORDER PER R.K. PANDA AM: THIS APPEAL FILED BY THE REVENUE IS DIRECTED AGAINS T THE ORDER DATED 30.03.2017 OF THE CIT(A)-33 NEW DELHI RELATING TO ASSESSMENT YEAR 2 012-13. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE T IME OF HEARING DESPITE SERVICE OF NOTICE THEREFORE THIS APPEAL IS BEING DECIDED ON THE BASIS OF THE MATERIAL AVAILABLE ON RECORD AND AFTER HEARING THE LD. DR. 3. THE LD. DR AT THE OUTSET POINTED OUT THAT THE TAX EFFECT INVOLVED IN THE GROUNDS RAISED BY THE REVENUE IS BELOW RS.50 LAKHS. THEREFORE IN VIEW OF THE CBDT CIRCULAR NO.17/2019 DATED 8 TH AUGUST 2019 RAISING THE MONETARY LIMIT FOR FILING OF APPEAL BY THE REVENUE BEFORE ITA NO.3798/DEL/2017 2 THE TRIBUNAL TO RS.50 LAKHS THE APPEAL IS NOT MAIN TAINABLE. VIDE NOTIFICATION DATED 20 TH AUGUST 2019 IT HAS BEEN CLARIFIED THAT THE REVISED MONETARY LIMIT SO MENTIONED IN THE CIRCULAR NO.17/2019 IS APPLICABLE EVEN TO PENDING A PPEALS. 4. SINCE IN THE INSTANT CASE ADMITTEDLY THE TAX EFFECT INVOLVED IN THE GROUNDS RAISED BY THE REVENUE IS BELOW RS.50 LAKHS THEREFORE IN VIE W OF THE CBDT CIRCULAR NO.17/2019 DATED 8 TH AUGUST 2019 AND THE SUBSEQUENT CLARIFICATION BY T HE CBDT ON 20 TH AUGUST 2019 TO THE EFFECT THAT THE SAID CIRCULAR IS APPLICABLE EVEN TO PENDING APPEALS THE APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE. ACCORDINGLY THE SAME IS DISMISSED. 5. IN THE RESULT THE APPEAL FILED BY THE REV ENUE IS DISMISSED. THE DECISION WAS PRONOUNCED IN THE OPEN COURT ON 2 7.11.2019. SD/- SD/- (H.S. SIDHU) (R.K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMFBER DATED: 27 TH NOVEMBER 2019 DK COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT. REGISTRAR ITAT NEW DELHI