DCIT, CIRCLE-14(2), NEW DELHI vs. KRISHAN KRIPA COMPUTERS INDUSTRIES PVT LTD, NEW DELHI

आयकर अपीलीय अिधकरण
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ŵी एस įरफौर रहमान, लेखाकार सद˟ के समƗ

IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH “C”, DELHI
BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER &
SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER
आअसं.9500/िदʟी/2019(िन.व. 2015-16)
Deputy Commissioner of Income Tax,
Circle-14(2), R. No. 334B, CR Building, IP Estate,
New Delhi 110002

...... अपीलाथᱮ/Appellant

बनाम Vs.

Krishna Kirpa Computer Industries P. Ltd.,
Shop No.18, Rishab IPEX Shopping Mall,
1st Floor, I.P Extension, Patparganj,
Near Victor Public School, New Delhi 110092
PAN: AADCK-2478-G

..... ᮧितवादी/Respondent

CO No. 80/DEL/2024 (A.Y.2015-16)
In ITA No. 9500/DEL/2019
Krishna Kirpa Computer Industries P. Ltd.,
Shop No.18, Rishab IPEX Shopping Mall,
1st Floor, I.P Extension, Patparganj,
Near Victor Public School, New Delhi 110092
PAN: AADCK-2478-G

...... अपीलाथᱮ/Appellant
बनाम Vs.

Deputy Commissioner of Income Tax,
Circle-14(2), R. No. 334B, CR Building, IP Estate,
New Delhi 110002

..... ᮧितवादी/Respondent

Assessee by : S/Shri Divyanshu Agarwal & Anubhav Rastogi, Advocates
Department by : Shri Om Prakash, Sr. DR

सुनवाई कᳱ ितिथ/ Date of hearing

:
10/01/2025

घोषणा कᳱ ितिथ/ Date of pronouncement :
:
10/01/2025

ITA No. 9500/Del/2019 & CO 80/Del/2024 (AY 2015-16)

आदेश/ORDER

PER VIKAS AWASTHY, JM:

This appeal by the Revenue is directed against the order of Commissioner of Income Tax (Appeals)-5, New Delhi (hereinafter referred to as 'the CIT(A)’) dated 30.09.2019, for assessment year 2015-16. The assessee has filed Cross
Objections in appeal filed by the Revenue.
2. Shri Divyanshu Agarwal, appearing on behalf of the assessee submitted that appeal by Revenue is liable to be dismissed on account of lower tax effect. He furnished a copy of Tax Computation received by the assessee along with assessment order to show that the total demand as per the tax computation is Rs.57,09,181/- which is less than the monetary limit for filing of appeal by the Revenue before the Tribunal in terms of Circular No. 9/2014. 3. The ld. DR pointed that as per Form No. 36, the total demand is Rs.98,57,359/-. However, he fairly submitted that as per tax computation the demand is less than Rs.60 lakhs.
4. In view of the fact that tax effect involved in appeal as per Income Tax
Computation Form provided to the assessee alongwith assessment order is less than Rs. 60 lakhs, appeal of the Revenue is liable to dismissed on account of low tax effect. We hold accordingly.
5. Liberty is granted to the Revenue to revive appeal, in case the addition is made on account of any exception provided in para 3.1 of Circular No. 5/2024
dated 15.03.2024. 3

ITA No. 9500/Del/2019 & CO 80/Del/2024 (AY 2015-16)

NV/-
ᮧितिलिप अᮕेिषतCopy of the Order forwarded to :
1. अपीलाथᱮ/The Appellant ,
2. ᮧितवादी/ The Respondent.
3. The PCIT
4. िवभागीय ᮧितिनिध, आय.अपी.अिध., िदʟी /DR, ITAT, िदʟी
5. गाडᭅ फाइल/Guard file.

BY ORDER,
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(Dy./Asstt.