DCIT, Haridwar v. M/s. Beeam Industries Pvt. Ltd., Haridwar

ITA 6287/DEL/2016 | 2013-2014
Pronouncement Date: 04-03-2021 | Result: Dismissed

Appeal Details

RSA Number 628726014 RSA 2016
Assessee PAN AACCB4027F
Bench Dehradun
Appeal Number ITA 6287/DEL/2016
Duration Of Justice 4 year(s) 2 month(s) 28 day(s)
Appellant DCIT, Haridwar
Respondent M/s. Beeam Industries Pvt. Ltd., Haridwar
Appeal Type Income Tax Appeal
Pronouncement Date 04-03-2021
Appeal Filed By Department
Order Result Dismissed
Bench Allotted DB
Tribunal Order Date 04-03-2021
Last Hearing Date 04-03-2021
First Hearing Date 04-03-2021
Assessment Year 2013-2014
Appeal Filed On 06-12-2016
Judgment Text
IN THE INCOME TAX APPELLATE TRIB UNAL DEHRADUN CIRCUIT BENCH: DEHRADUN BEFORE SHRI SUDHANSHU SRIVASTAVA JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI ACCOUNTANT MEMBER ITA NO.6287/DEL/2016 (ASSESSMENT YEAR 2013-14) DY. CIT CIRCLEHARIDWAR. VS. M/S BEEAM INDUSTRIES PVT. LTD. PLOT NO.1 SECTOR-1 IIE SIDCUL HARIDWAR. PAN AACCB 4027F (APPELLANT) (RESPONDENT) APPELLANT BY SH. N.C. UPPADHAY SR. DR RESPONDENT BY SH. SANJAY ARORA CA DATE OF HEARING 04.03.2021 DATE OF PRONOUNCEMENT 04.03.2021 ORDER PER SUDHANSHU SRIVASTAVA JM: THIS APPEAL IS PREFERRED BY THE REVENUE AGAINST O RDER DATED 27.09.2016 PASSED BY THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) DEHRADUN {CIT(A)} FOR ASSESSMENT YE AR 2013-14. 2 ITA NO.6287/DEL/2016 DCIT VS. M/S BEEAM INDUSTRIES PVT. LTD. 2.0 HOWEVER LD. DEPARTMENTAL REPRESENTATI VE (DR) POINTED OUT THAT THE PRESENT APPEAL IS TO BE WITHDRAWN AS THE TAX EFFECT INVOLVED IN THE CASE IS BELOW RS.50 LACS. 3.0 THE CBDT VIDE CIRCULAR NO.17/2019 DATED 08.08.2019 HAS REVISED THE MONETARY LIMIT FOR FILING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 APPEAL FILED BY THE REVENUE IN CASE OF LOW T AX 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 L IS PROTECTED BY THE EXCEPTIONS PRESCRIBED IN PARA-10 OF THE CIRCULA R DATED 11.07.2018. 5.0 IN CONCLUSION BY APPLYING THE CBDT CIRC ULAR DATED 08.08.2019 AND LETTER DATED 20.08.2019 (SUPRA) THE CAPTIONED APPEAL OF THE REVENUE IS DISMISSED AS WITHDRAWN/NOT P RESSED. 3 ITA NO.6287/DEL/2016 DCIT VS. M/S BEEAM INDUSTRIES PVT. LTD. 6.0 IN THE FINAL RESULT THE APPEAL OF THE REVE NUE STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 04/03/ 2021. SD/- SD /- (PRASHANT MAHARISHI) (SUDHANSHU SRIVASTAVA ) ACCOUNTANT MEMBER JUDICIAL MEMB ER DATED: 04/03/2021 PK/PS COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI (DEHRADUN CIRCUIT BENCH DEHRADUN)