The Tax Publishers2020 TaxPub(DT) 5043 (Del-Trib)

IN THE ITAT, DELHI BENCH

N.K. BILLAIYA, A.M. & AMIT SHUKLA, J.M.

Dy. CIT v. KDP Infrastructure (P) Ltd.

I.T.A. Nos. 6083, 6084, 6085, 4881, 4880, 4687, 4688, 4311, 4312/Del/2019

27 November, 2020

Assessee by: Ajay Wadhwa, Advocate

Revenue by: J.K. Mishra, CIT-DR

ORDER

The above captioned appeals are cross appeals by the assessee and revenue, preferred against the order of the Commissioner (Appeals), Kanpur pertaining to assessment years 2010-11, 2012-13, 2013-14 and 2015-16. This bunch of appeals pertain to same assessee and were heard together. Therefore, they are being disposed off by this common order for the sake of convenience and brevity.

2. We will first address to the appeals filed by the revenue for the captioned assessment years.

Appeals by the revenue

ITA No. 6085/Del/2019 for assessment year 2013-14

ITA No. 4880/Del/2019 for assessment year 2015-16

3. At the very outset, the two appeals of the revenue, namely, ITA No. 6085/Del/2019 for assessment year 2013-14 and 4880/Del/2019 for assessment year 2015-16 deserve to be dismissed, as both the appeals are hit by the CBDT Circular No. 17/2019, dated 8-8-2019.

4. A perusal of the grievance of the revenue shows that the tax effect would be less than Rs. 50 lakhs, therefore, these appeals are not maintainable and dismissed in light of the CBDT Circular (supra).

5. In the result, both the appeals of the Revenue in ITA No. 6085/Del/2019 for assessment year 2013-14 and 4880/Del/2019 stand dismissed.

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