Addl.CIT, Special Range- 9, NEW DELHI v. VLCC Personal Care Ltd., New Delhi

ITA 4417/DEL/2017 | 2012-2013
Pronouncement Date: 08-03-2021 | Result: Dismissed

Appeal Details

RSA Number 441720114 RSA 2017
Assessee PAN AABCV6538Q
Bench Delhi
Appeal Number ITA 4417/DEL/2017
Duration Of Justice 3 year(s) 8 month(s) 5 day(s)
Appellant Addl.CIT, Special Range- 9, NEW DELHI
Respondent VLCC Personal Care Ltd., New Delhi
Appeal Type Income Tax Appeal
Pronouncement Date 08-03-2021
Appeal Filed By Department
Order Result Dismissed
Bench Allotted G
Tribunal Order Date 08-03-2021
Assessment Year 2012-2013
Appeal Filed On 03-07-2017
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G NEW DELHI BEFORE SH. BHAVNESH SAINI JUDICIAL MEMBER DR. B. R. R. KUMAR ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) ITA NO. 4417/DEL/2017 : ASSTT. YEAR : 2012-13 ADDL. CIT SPECIAL RANGE-9 NEW DELHI VS VLCC PERSONAL CARE LTD. M-14 COMMERCIAL COMPLEX GREATER KAILASH PART-II NEW DELHI-110048 (APPELLANT) (RESPONDENT) PAN NO. A A BCV6538Q ASSESSEE BY : MS. SWEETY KOTHARI CA REVENUE BY : SH. PRAKASH DUBEY SR. DR DATE OF HEAR ING: 08 . 0 3 .20 2 1 DATE OF PRONOUNCEMENT: 08 .03 .20 2 1 ORDER PER DR. B. R. R. KUMAR ACCOUNTANT MEMBER: THE PRESENT APPEAL HAS BEEN FILED BY THE REVENUE A GAINST THE ORDER OF THE LD. CIT(A)-9 NEW DELHI DATED 20.0 1.2017. 2. AS PER THE INSTANT CIRCULAR NO. 17/2019 DATED 08 /08/2019 INFORCE THE CBDT IN SUPERSESSION OF EARLIER INSTRU CTIONS HAS DIRECTED THAT DEPARTMENTS APPEALS BEFORE ITAT SHAL L NOT BE FILED IN CASES WHERE THE TAX EFFECT DOES NOT EXCEED THE MONETARY LIMIT OF RS. 50 LACS. THE TAX WILL NOT IN CLUDE ANY INTEREST THEREON. IT IS FURTHER CLARIFIED THAT EVE N IF IN THE CASE OF AN ASSESSEE DISPUTED ISSUES ARISE IN MORE THAN ONE ASSESSMENT YEAR APPEAL CANNOT BE FILED IN RESPECT OF SUCH ITA NO. 4417/DEL/2017 VLCC PERSONAL CARE LTD. 2 ASSESSMENT YEAR OR YEARS IN WHICH THE TAX EFFECT IN RESPECT OF DISPUTED ISSUES EXCEEDS THE MONETARY LIMIT SO SPECI FIED. 3. ADMITTEDLY IN THE DEPARTMENTAL APPEAL THE TAX EFFECT IS LESS THAN RS. 50 LACS THEREFORE DEPARTMENTAL APPE AL IS NOT MAINTAINABLE. THE LD. DR COULD NOT BRING TO OUR NO TICE ANY EXCEPTIONS MENTIONED IN THE SAID CIRCULAR. 4. AS A RESULT THE APPEAL OF THE REVENUE IS DISMIS SED. ORDER PRONOUNCED IN THE OPEN COURT ON 08/03/2021. SD/- SD/- (BHAVNESH SAINI) (DR. B. R. R. KUMAR) JUDICIAL MEMBER ACC OUNTANT MEMBER DATED: 08/03/2021 *SUBODH* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR