ADIT, NEW DELHI vs. M/S. EXL SERVICE.COM INC, USA
In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal noted that the tax effect was below the monetary limit prescribed by CBDT Circular No. 17/2019. As there were no exceptions applicable, the appeal was deemed withdrawn.
What were the facts?
The Revenue filed an appeal before the ITAT against an order for assessment year 2004-05. The Departmental Representative submitted that the tax effect of the disputed amount was below the monetary limit for filing appeals.
What were the issues?
Whether the Revenue's appeal is maintainable before the ITAT given the tax effect is below the prescribed monetary limit as per CBDT circulars.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH: ‘D’ NEW DELHI
Before: SHRI G.S. PANNU, HON’BLE & SHRI SAKTIJIT DEY
PER SAKTIJIT DEY, JM: The present appeal by the Revenue is directed against order dated 26.05.2014 passed by the Commissioner of Income-tax (Appeals)-XXIX, New Delhi, for the assessment year 2004-05.
At the outset, learned Departmental Representative fairly submitted that the tax effect on the amount disputed by the Revenue in the present appeal is below the monetary limit of Rs.50,00,000/-. Hence, appeal is not maintainable.
We have considered rival submissions and perused the materials on record. After perusing the respective orders of the departmental authorities and the ground raised in the memorandum of appeal filed in Form No. 36, we find that the tax effect on the amount disputed by the Revenue in the present appeal is below the monetary limit of Rs.50,00,000/- fixed in CBDT Circular no. 17/2019 dated 08.08.2019 for filing an appeal before the Tribunal. There is nothing on record to suggest that the appeal of Revenue is protected by any of the exceptions to the aforesaid circular. Thus, in our view, the present appeal is covered under CBDT Circular No. 17/2019, dated 08.08.2019.
Accordingly, the appeal is deemed to have been withdrawn, hence, dismissed.
In the result, the appeal is dismissed.
Order pronounced in the open court on 29th November, 2022
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