The Commissioner Of Income Tax - International Taxation -1 v. Ge Transportation Parts Llc

$~47 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 799/2019 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -1 ..... Appellant Through:

Mr. Ruchir Bhatia, Advocate.

versus GE TRANSPORTATION PARTS LLC ..... Respondent Through:

Mr. Sachit Jolly and Mr. Shobhit Ahuja, Advocates.

CORAM:

HON'BLE MR. JUSTICE VIPIN SANGHI HON'BLE MR. JUSTICE SANJEEV NARULA

O R D E R

% 03.09.2019 C.M. No. 39497/2019 (exemption)

1. Exemption allowed, subject to all just exceptions.

2. The application stands disposed of.

C.M. No. 39496/2019 (delay)

3. By this application the applicant seeks condonation of delay of 18 days in filing the application. For the reasons stated in the application, the delay is condoned.

4. The application stands disposed of in the aforesaid terms. ITA 799/2019

5. In light of the circular dated 08.08.2019 issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes (Judicial Section),

Government of India, which fixes the monetary limit in respect of tax effect, inter alia, before the High Court in which the Department could pursue the matter as Rs. 1,00,00,000/- and in view of the fact that the tax effect in the present case is Rs. 59,52,684/-, the present appeal is disposed of as not pressed.

VIPIN SANGHI, J SANJEEV NARULA, J SEPTEMBER 03, 2019 nk