ACIT, CIRCLE-19(2), NEW DELHI vs. JOHN KEELS BPO SOLUTIONS PVT. LTD., GURGAON

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ITA 6438/DEL/2018Status: DisposedITAT Delhi10 November 2022AY 2013-142 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 departmental appeals were not maintainable as the tax effect was less than Rs. 50 lacs, as per CBDT Circular No. 17/2019. The Revenue could not provide any exceptions to this circular.

What were the facts?

The Revenue filed appeals before the ITAT against the orders of the CIT(A). The appeals were filed for assessment years 2013-14 and 2014-15. The tax effect in these appeals was below the monetary limit prescribed by CBDT circular.

What were the issues?

The primary issue was the maintainability of the Revenue's appeals before the ITAT based on the monetary limit of tax effect prescribed by CBDT circulars.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH, ‘D’ NEW DELHI

Before: Sh. Saktijit DeyDr. B. R. R. Kumar

Hearing: 10.11.2022Pronounced: 10.11.2022

Heard together (2 matters)

ITA No. 6438/Del/2018
ITA No. 4697/Del/2019

Read from the judgment's own cause title. This page is filed under one of them.

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

1.

These appeals have been filed by the Revenue against the orders of the ld. CIT(A)-5, New Delhi dated 12.07.2018 and 28.02.2019.

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.

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 appeals of the Revenue are dismissed. Order Pronounced in the Open Court on 10/11/2022.

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