Take notes as you read a judgment using our Virtual Legal Assistant and get email alerts whenever a new judgment matches your query (Query Alert Service). Try out our Premium Member services -- Free for one month.\n\nIncome Tax Appellate Tribunal - Delhi\nAcit, Circle- 5(1), New Delhi vs Blue Coast Hotels Ltd., New Delhi on 2 March, 2021\n         INCOME TAX APPELLATE TRIBUNAL\n             DELHI BENCH " A ": NEW DELHI\n              (Through Video Conferencing)\n\n                        BEFORE\n        SHRI R.K. PANDA, ACCOUNTANT MEMBER\n                         AND\n         SHRI KULDIP SINGH, JUDICIAL MEMBER\n\n\n\n                    ITA Nos. 602, 603, 604/Del/2018\n                 Asstt. Years 2012-13, 2013-14, 2014-15\n\n\n   ACIT, Circle -5(1),   Vs.   Blue Coast Hotels Ltd.\n   New Delhi.                  415-417,\n                               Antriksh Bhawan,\n                               Connaught Place,\n                               New Delhi - 110 001\n                               PAN AAACM0037G\n   (Appellant)                 (Respondent)\n\n\n       Department by:     Shri Shiv Swaroop Singh, Sr. DR\n       Assessee by :      None\n       Date of Hearing    02/03/2021\n       Date of             02/03/2021\n       pronouncement\n\n\n\n                           ORDER\n\nPER R.K. PANDA, AM\n      The above three appeals filed by the Revenue are directed\n\nagainst the separate orders dated 23rd October, 2017 of the Ld.\n\nCIT (A) -2, New Delhi     relating to assessment years 2012-13,\n 2013-14 and 2014-15 respectively. For the sake of convenience,\n\nall these appeals were heard together and are being disposed of\n\nby this common order.\n\n2. Ld. Counsel for the assessee, at the outset, submitted that the\n\ntax effect involved in the grounds raised by the revenue in each of\n\nthe appeal is below Rs. 50 lakhs. Therefore, in view of the CBDT\n\nCircular No. 17/2019 dated 8th August, 2019, the appeals filed by\n\nthe revenue are not maintainable and, therefore, the appeals are\n\nliable to be dismissed.\n\n3.     Ld. DR fairly conceded that the tax effect involved in the\n\ngrounds raised by the revenue is admittedly below Rs. 50 lakhs in\n\neach appeal.\n\n4.   After hearing both the sides, we find the tax effect involved in\n\nthe grounds raised by the revenue in all the above three appeals\n\nis   admittedly below Rs. 50 lakhs. CBDT vide circular No.\n\n17/2019 dated 8th August, 2019 has increased the monetary\n\nlimit for filing of appeals by the Revenue to Rs. 50 lakhs. It has\n\nsubsequently been clarified by the CBDT that the said circular is\n\napplicable even to pending appeals. In view of the above, the\n\n\n\n\n                                  2\n appeals filed by the revenue are not maintainable and are\n\naccordingly dismissed.\n\n\nIn the result       all the three appeals filed by the revenue are\n\ndismissed.\n\n\n        Order pronounced in the open court at time of hearing\n\nitself i.e. on 2nd March, 2021.\n\n\n         sd/-                                   sd/-\n\n        (KULDIP SINGH)                         (R.K. PANDA)\n       JUDICIAL MEMBER                    ACCOUNTANT MEMBER\n\nDated:     02 /03/2021\nVeena\nCopy forwarded to\n  1.   Applicant\n  2.   Respondent\n  3.   CIT\n  4.   CIT (A)\n  5.   DR:ITAT\n                                            ASSISTANT REGISTRAR\n                                                 ITAT, New Delhi\n\n\n\n\n                                   3