ADDI. CIT SPL. RANGE-3, NEW DELHI vs. DESICCANT ROTOR INTERNATIONAL PVT. LTD., NEW DELHI

PDF · subscribers
ITA 7554/DEL/2019Status: DisposedITAT Delhi18 July 2022AY 2010-113 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the Revenue's appeal. This was based on the low tax effect and the fact that a co-ordinate bench had already dismissed a similar appeal filed by the department against the same order.

What were the facts?

The Revenue filed an appeal against the CIT(A)'s order. The assessee's counsel pointed out that the tax effect was below the threshold specified by CBDT circular and that a similar appeal by the department had already been dismissed.

What were the issues?

Maintainability of the appeal due to low tax effect and the principle of res judicata due to a previous dismissal of a similar appeal.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘B’ NEW DELHI

Before: SHRI SHAMIM YAHYA & SHRI YOGESH KUMAR U.S.

For Appellant: Shri Shailender Bajaj, C.A.;
For Respondent: Shri S. L. Anuragi, Sr. D.R.;
Hearing: 12.07.2022

The present Appeal filed by the Revenue is against order of Ld.CIT(A)- Delhi, dated 09/06/2016 for Assessment Year 2010-11.

2.

The Ld. Counsel for the assessee submitted that the tax effect involved in the Appeal is Rs. 43,79,236/-. Therefore, the present Appeal is not maintainable as per the CBDT Circular No. 17/19 dated 08/08/2019.

Addl. CIT Vs. Desiccant Rotors International

3.

Apart from the same, Ld. Counsel for the assessee further submitted that the Department has already filed an Appeal against the very same impugned order dated 09/06/2016 in which has been dismissed by the Co-ordinate Bench of the Tribunal vide order dated 03/10/2019, therefore, the Appeal filed by the Revenue is deserves to be dismissed.

4.

Per contra, the Ld. DR has not disputed the above factual matrix. Therefore, in view of the low tax effect involved in the Appeal and also the very same impugned order has been already challenged by the Department which has been dismissed by the Tribunal in we deem it fit to dismiss the Appeal of the Revenue.

5.

In the result, the Appeal filed by the Revenue is dismissed.

Order pronounced in the open court on 18th July, 2022.

Recent GST High Court judgments

Search GST case law →