ADIT, NEW DELHI vs. M/S. EXL SERVICE.COM INC, USA
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Income Tax Appellate Tribunal, DELHI BENCH: ‘D’ NEW DELHI
Before: SHRI G.S. PANNU, HON’BLE & SHRI SAKTIJIT DEY
PER SAKTIJIT DEY, JM: The present appeal by the Revenue is directed against order
dated 26.05.2014 passed by the Commissioner of Income-tax
(Appeals)-XXIX, New Delhi, for the assessment year 2004-05.
At the outset, learned Departmental Representative fairly
submitted that the tax effect on the amount disputed by the
Revenue in the present appeal is below the monetary limit of
Rs.50,00,000/-. Hence, appeal is not maintainable.
ITA No.4988/Del/2014 AY: 2004-05
We have considered rival submissions and perused the
materials on record. After perusing the respective orders of the
departmental authorities and the ground raised in the
memorandum of appeal filed in Form No. 36, we find that the tax
effect on the amount disputed by the Revenue in the present
appeal is below the monetary limit of Rs.50,00,000/- fixed in
CBDT Circular no. 17/2019 dated 08.08.2019 for filing an appeal
before the Tribunal. There is nothing on record to suggest that
the appeal of Revenue is protected by any of the exceptions to the
aforesaid circular. Thus, in our view, the present appeal is
covered under CBDT Circular No. 17/2019, dated 08.08.2019.
Accordingly, the appeal is deemed to have been withdrawn,
hence, dismissed.
In the result, the appeal is dismissed.
Order pronounced in the open court on 29th November, 2022
Sd/- Sd/- (G.S. PANNU) (SAKTIJIT DEY) PRESIDENT JUDICIAL MEMBER Dated: 29th November, 2022. RK/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi
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