ACIT vs M/S. Claridges Hotels Pvt. Ltd… | ITAT Delhi 2018

Income Tax Appellate Tribunal, DELHI BENCH “B”, NEW DELHI

Before: SHRI R. K. PANDA & SMT. BEENA A. PILLAI

For Appellant: Shri 24(1), Adv. PAN : ABVPA9827B, Shri Dipanshu, Adv. 46/Del/2015, Shri Sameep, Adv. New Delhi, Shri Gautam, Adv. Gali, Near Anaj Mandi, Shri Lalit, CA Distt. Jhajjar, Haryana, Shri Circle, Adv. PAN : AFTPB3533M, Shri Dipanshu, Adv. 4161/Del/2015, Shri Sameep, Adv. New Delhi, Shri Gautam, Adv. New Delhi, Shri Lalit, CA New Delhi, Shri Gautam, Adv. New Delhi, Shri Lalit, CA New Delhi, Shri Vijay Kr. Jiwani, Sr.DR

For Respondent: Smt. Deepali Chandra, CIT-DR

PER BENCH :

The above appeals filed by the Revenue are directed against the separate orders of the CIT(A). All these appeals were fixed for hearing on 02.08.2018 on account of low tax effect and due to paucity of time, the notices were affixed on the Notice Board and issue of separate notice to the individual assessees was dispensed with. However, wherever the counsels for the assessees have appeared their names are mentioned.

It was seen that the tax effect involved in the grounds raised by the Revenue in each appeal is below Rs.20 lakhs. Therefore, in view of the latest CBDT Circular No.03/2018 [F.No.279/Misc.142/2007-ITJ (Pt)] dated 11th July, 2018, raising the monetary limit for filing of the appeals by the Revenue before the Tribunal to Rs.20 lakhs which is even applicable to pending appeals, as per clause 3 of the said Circular, the above appeals filed by the Revenue are dismissed.

In the result, all the appeals filed by the Revenue are dismissed.

Order pronounced in the open Court at the time of hearing itself i.e. on this 02nd August, 2018.

ACIT, NEW DELHI vs. M/S. CLARIDGES HOTELS PVT. LTD., NEW DELHI