DCIT, Dehradun v. M/s Kanatal Resorts & Spa P.Ltd, New Delhi

ITA 5581/DEL/2015 | 2010-2011
Pronouncement Date: 03-03-2021 | Result: Dismissed

Appeal Details

RSA Number 558126014 RSA 2015
Assessee PAN AACCK6377P
Bench Dehradun
Appeal Number ITA 5581/DEL/2015
Duration Of Justice 5 year(s) 5 month(s) 3 day(s)
Appellant DCIT, Dehradun
Respondent M/s Kanatal Resorts & Spa P.Ltd, New Delhi
Appeal Type Income Tax Appeal
Pronouncement Date 03-03-2021
Appeal Filed By Department
Order Result Dismissed
Bench Allotted DB
Tribunal Order Date 03-03-2021
Last Hearing Date 03-03-2021
First Hearing Date 03-03-2021
Assessment Year 2010-2011
Appeal Filed On 28-09-2015
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN CIRCUIT BENCH: DEHRADUN BEFORE SHRI SUDHANSHU SRIVASTAVA JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI ACCOUNTANT MEMBER ITA NO.5577/DEL/2015 (ASSESSMENT YEAR: 2007-08) ITA NO.5580/DEL/2015 (ASSESSMENT YEAR: 2010-11) ITA NO.5581/DEL/2015 (ASSESSMENT YEAR: 2011-12) DY. CIT CENTRAL CIRCLE DEHRADUN. VS. M/S KANATAL RESORTS & SPA PVT. LTD. 26/06-EAST PATEL NAGAR NEW DELHI-110 008. PAN AACCK 6377P (APPELLANT) (RESPONDENT) APPELLANT BY SH. N.C.UPPADHAY SR. DR RESPONDENT BY SH. MANISH GARG C.A DATE OF HEARING 03.03.2021 DATE OF PRONOUNCEMENT 03.03.2021 ORDER PER PRASHANT MAHARISHI AM: THESE APPEALS ARE PREFERRED BY THE REVENUE AGAI NST COMMON ORDERS DATED 15.07.2015 PASSED BY THE LEARNE D 2 ITA NOS. 5577 5580 & 5581/DEL/2015 DCIT VS . KANATAL RESORTS & SPA PVT. LTD. COMMISSIONER OF INCOME TAX (APPEALS)-DEHRADUN {CIT (A)} FOR ASSESSMENT YEARS 2007-08 2010-11 & 2011-12. 2.0 HOWEVER LD. DEPARTMENTAL REPRESENTATI VE (DR) POINTED OUT THAT THE PRESENT APPEALS ARE TO BE WITHDRAWN AS T HE TAX EFFECT INVOLVED IN THESE CASES IS BELOW RS.50 LACS. 3.0 THE CBDT VIDE CIRCULAR NO.17/2019 DATED 08.08.2019 HAS REVISED THE MONETARY LIMIT FOR FILING THE APPEA LS BEFORE THE TRIBUNAL TO RS.50 LACS. FURTHER CBDT VIDE LETTER DATED 20.08.2019 HAS ALSO CLARIFIED THAT CIRCULAR NO.17/2 019 WOULD BE APPLICABLE TO ALL PENDING APPEALS. IN SUCH CIRCUMS TANCES THE PRESENT APPEALS FILED BY THE REVENUE IN CASE OF LOW TAX EFFECT IS NOT MAINTAINABLE. 4.0 BEFORE PARTING WE CLARIFY HERE THAT THE REVENUE SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR RE-INSTITUT ION OF APPEAL IF THE REQUISITE MATERIAL IS BROUGHT TO SHOW THAT THE APPEA LS ARE PROTECTED BY THE EXCEPTIONS PRESCRIBED IN PARA-10 OF THE CIRC ULAR DATED 11.07.2018. 3 ITA NOS. 5577 5580 & 5581/DEL/2015 DCIT VS . KANATAL RESORTS & SPA PVT. LTD. 5.0 IN CONCLUSION BY APPLYING THE CBDT CIRC ULAR DATED 08.08.2019 AND LETTER DATED 20.08.2019 (SUPRA) THE CAPTIONED APPEALS OF THE REVENUE ARE DISMISSED AS WITHDRAWN/NOT PRESSED. 6.0 IN THE FINAL RESULT THE APPEALS OF THE REVENUE STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 03.03.2021. SD/- SD/- (SUDHANSHU SRIVASTAVA) (PRASHANT MAHARISHI) JUDICIAL MEMBER ACCOUNTANT MEMBE R DATED: 03/03/2021 PK/PS COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI (CIRCUIT BENCH DEHRADUN)