DCIT (INTERNATIONAL TAXATION), DEHRADUN vs. M/S. SAIPEM PORTUGAL COMMERCIO MARITIME SU LDA, DEHRADUN

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ITA 2135/DEL/2016Status: DisposedITAT Dehradun17 September 2021AY 2011-122 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the appeal filed by the Revenue is not maintainable as the tax effect is less than the monetary limit of Rs. 50 lacs prescribed by CBDT Circular No. 17/2019. The Revenue could not provide any exceptions to this circular.

What were the facts?

The Revenue filed an appeal before the ITAT. The assessee is Saipem Portugal Commercio Maritime SU LDA. The appeal pertains to the assessment year 2011-12.

What were the issues?

The primary issue was whether the Revenue's appeal was maintainable before the ITAT given the tax effect and the CBDT's monetary limits for filing appeals.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DEHRADUN BENCH, DEHRADUN

Before: Sh. Amit ShuklaDr. B. R. R. Kumar

Hearing: 17.09.2021Pronounced: 17.09.2021

Per Dr. B. R. R. Kumar, Accountant Member:

1.

The present appeal has been filed by the Revenue against the order of the ld. CIT(A)-2, Noida dated 11.02.2016.

2.

According to Circular No. 17/2019 dated 08/08/2019, the CBDT in supersession of earlier instructions has directed that department’s appeals before ITAT shall not be filed in cases where the tax effect does not exceed the monetary limit of Rs. 50 lacs. The tax will not include any interest thereon. It is further clarified that even if in the case of an assessee, disputed issues arise in more than one assessment year, appeal cannot be filed in respect of such assessment year or years in which the tax effect in respect of disputed issues exceeds the monetary limit so specified.

2 Saipem Portugal Commercio Maritime 3. Admittedly, in the departmental appeal, the tax effect is less than Rs. 50 lacs, therefore, departmental appeal is not maintainable. The Ld. DR could not bring to our notice any exceptions mentioned in the said Circular.

4.

In the result, the appeal of the Revenue is dismissed. Order Pronounced in the Open Court on 17/09/2021.

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