DCIT (INTERNATIONAL TAXATION), CIRCLE-3(1)(1), NEW DELHI vs. RUSSEL REYNOLDS ASSOCIATES INC., NEW DELHI

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ITA 2823/DEL/2019Status: DisposedITAT Delhi29 August 2022AY 2015-163 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 found that the tax effect was below the monetary limit specified in CBDT Circular No. 17/2019 and no exceptions applied. Therefore, the appeal was deemed to have been withdrawn and was dismissed.

What were the facts?

The Revenue filed an appeal before the ITAT. The assessee contended that the tax effect of the disputed amount was below the monetary limit for filing appeals as per CBDT Circular No. 17/2019. The Revenue's counsel accepted this factual position.

What were the issues?

The primary issue was the maintainability of the appeal due to the tax effect being below the prescribed monetary limit for appeals to the ITAT.

Which sections of the Income-tax Act were involved?

Not Applicable

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

For Appellant: Ms. Anupama Singla, Sr. DR
Hearing: 29.08.2022Pronounced: 29.08.2022

The present appeal by the Revenue is directed against the order dated 21.01.2019 passed by the Commissioner of Income-tax (Appeals)-43, New Delhi, for the assessment year 2015-16.

2.

At the outset, learned counsel appearing for the assessee 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.

3.

Learned Departmental Representative fairly accepted the aforesaid factual position. However, he submitted, liberty may be granted to Revenue to revive the appeal, in case, subsequently it is found that the tax effect on the amount disputed is more than Rs. 50,00,000/- or the appeal is covered by any of the exceptions provided to the tax effect circular.

4.

We have considered rival submissions and perused the materials on record. After perusing the respective orders of the departmental authorities and the facts mentioned 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.

However, liberty is granted to the Revenue to seek revival of the 2 | P a g e appeal, in case, Revenue can establish that the appeal is protected under any of the exceptions provided to the Circular noted above.

5.

In the result, the appeal is dismissed.

Order pronounced in the open court on 29th August, 2022

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