Case Number: ITA 3728/DEL/2019
Appellant: ITO, Ward-9(2), New Delhi
Respondent: Flair Buildtech P. Ltd, New Delhi
Assessment Year: 2010-11
Case Filed On: 2019-04-29
Order Type: Final Tribunal Order
Date of Order: 2019-12-20
Date of Pronouncement: 2019-12-20
The Income Tax Appellate Tribunal (ITAT) was approached in the case of ITA 3728/DEL/2019, filed by the Income Tax Officer (ITO), Ward-9(2), New Delhi, against Flair Buildtech P. Ltd. This case pertains to the assessment year 2010-11.
The case was filed on April 29, 2019, challenging the order of the Commissioner of Income Tax (Appeals). The core issue revolved around the assessment and the tax effect involved, which was below the monetary threshold specified by the Central Board of Direct Taxes (CBDT) in its Circular No. 17/2019.
On December 20, 2019, the case was heard by the Delhi ‘Friday-C’ Bench of the ITAT, consisting of Sh. H. S. Sidhu, Judicial Member, and Shri N.K. Billaiya, Accountant Member.
The appellant was represented by Ms. Rakhi Vimal, Senior Departmental Representative (DR), while the respondent, Flair Buildtech P. Ltd., did not have any representation.
During the hearing, it was highlighted that the tax effect involved in this appeal was less than the monetary limit fixed by the CBDT in its Circular No. 17/2019, dated August 8, 2019. This circular was issued to reduce the number of appeals filed by the revenue department and to focus on high-value cases. It specified that appeals with a tax effect below Rs. 50 lakhs should not be filed or pursued.
Furthermore, a letter dated August 20, 2019, addressed to all Principal Chief Commissioners of Income Tax, clarified that Circular No. 17/2019 is applicable to all pending appeals as well.
In light of the CBDT Circular No. 17/2019, the tribunal found that the tax effect in the current case was below the stipulated monetary limit. Consequently, the appeal by the revenue was dismissed.
The order was pronounced in the open court on December 20, 2019, by the bench members H. S. Sidhu and N.K. Billaiya.
This dismissal signifies the tribunal’s adherence to the directives issued by the CBDT, ensuring that the resources of the judiciary and the revenue department are utilized efficiently by focusing on cases with significant tax implications.
The case ITA 3728/DEL/2019, filed by ITO, Ward-9(2), New Delhi against Flair Buildtech P. Ltd., for the assessment year 2010-11, was dismissed due to the tax effect being below the monetary limit set by CBDT Circular No. 17/2019. This decision reaffirms the importance of the circular in reducing unnecessary litigation and promoting judicial efficiency.
The full text of the order is as follows:
1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘Friday -C’ BENCH, NEW DELHI BEFORE SH. H. S. SIDHU, JUDICIAL MEMBER AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ITA No.3728/DEL/2019 [A.Y 2010-11] ITO Vs. Flair Buildtech P. Ltd. Ward – 9 (2) 13, Ashoka Apartment, 7, New Delhi Rajpur Road, Civil Lines, New Delhi PAN No. AABCF2979H [Appellant] [Respondent] Appellant by : Ms. Rakhi Vimal, Sr. DR. Respondent by : None Date of Hearing : 20.12.2019 Date of Pronouncement : 20. 12.2019 ORDER PER N. K. BILLAIYA , AM : The above captioned appeal by the revenue is taken up as in this appeal the tax effect is less than the monetary limit fixed by the CBDT in its circular No.17/2019 dated 08.08.2019. 2. Vide letter dated 20.08.2019 addressed to all the Principal Chief Commissioners of Income Tax, the board has clarified that circular No.17/2019 is applicable to all pending appeals. 3. In the light of the CBDT Circular No.17/2019 the above appeal by the revenue is dismissed. The order is pronounced in the open court on 20.12.2019. SD/- SD/- [H.S. SIDHU] [N.K. BILLAIYA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 20 December, 2019 *Neha* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar ITAT, New Delhi Date of dictation 20.12.2019 Date on which the typed draft is placed before the dictating Member 20.12.2019 Date on which the typed draft is placed before the Other member 20.12.2019 Date on which the approved draft comes to the Sr.PS /PS 20.12.2019 Date on which the fair order is placed before the Dictating Member for Pronouncement 20.12.2019 Date on which the fair order comes back to the Sr. PS/ PS 20.12.2019 Date on which the final order is uploaded on the website of ITAT 20.12.2019 Date on which the file goes to the Bench Clerk 20.12.2019 Date on which file goes to the Head Clerk. The date on which file goes to the Assistant Registrar for signature on the order Date of dispatch of the Order
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