DCIT, HARIDWAR vs. M/S. BEEAM INDUSTRIES PVT. LTD., HARIDWAR

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ITA 1489/DEL/2015Status: DisposedITAT Dehradun25 August 2021AY 2007-083 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 appeals were not maintainable due to the low tax effect as per CBDT Circular No. 17/2019. The appeals were accordingly dismissed.

What were the facts?

The Revenue preferred appeals against the CIT(A) order for AY 2007-08 and 2008-09. The tax effect of these appeals was found to be less than Rs. 50 lakhs.

What were the issues?

Maintainability of the appeal before the Tribunal based on the tax effect as per CBDT circulars.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DEHRADUN CIRCUIT BENCH : DEHRADUN

Before: SHRI N.K. BILLAIYA, & MS. SUCHITRA KAMBLE

For Appellant: Shri N. C. Upadhyaya, CIT DR
Hearing: 25.08.2021Pronounced: 25.08.2021

PER N.K. BILLAIYA, ACCOUNTANT MEMBER

1.

These appeals by the Revenue are preferred against the order of the Commissioner of Income Tax [Appeals], Dehradun dated 17.12.2014 pertaining to Assessment Year 2007-08 and 2008-09.

2.

A perusal of the grievance of the revenue shows that the tax effect would be less than Rs. 50 lakhs, therefore, this appeal is not maintainable as per CBDT Circular No. 17/2019 dated 08.08.2019.

3.

These appeals are, accordingly, dismissed with liberty to the revenue to approach the Tribunal as per the provisions of law, should it feel that the tax effect is more than Rs. 50 lakhs.

4.

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

The order is pronounced in the open court on 25.08.2021 in the presence of both the rival representatives.

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