What did the Tribunal hold?

The Tribunal noted that the tax effect was below the monetary limit for maintaining an appeal. Consequently, the appeal was deemed withdrawn and dismissed.

The Revenue filed an appeal against the CIT(A)'s order for AY 2005-06. Both parties agreed that the tax effect was below the monetary limit for appeals to the Tribunal.

What were the issues?

The primary issue was whether the appeal was maintainable before the Tribunal given the low tax effect, as per CBDT circulars.

DCIT vs M/S. Motorola India Pvt. Ltd… | ITAT Delhi 2022

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

Before: SHRI G.S. PANNU & SHRI SAKTIJIT DEY

For Appellant: Shri GC Srivastava, Adv. & Mr

For Respondent: Shri Marinal Kumar Das, Sr. DR, Shri GC Srivastava, Adv. & Mr

Hearing: 19.07.2022Pronounced: 19.07.2022

ORDER PER SAKTIJIT DEY, JUDICIAL MEMBER: This is an appeal by the Revenue against order dated 16.06.2014 of learned Commissioner of Income-Tax (Appeals)-2, Faridabad for the assessment year 2005-06.

We have heard Shri G.C. Srivastava, learned counsel appearing for the assessee and Shri Marinal Kumar Das, learned Departmental Representative.

It is a common point between the parties that the tax effect on the dispute arising in the present appeal is below the monetary limit of Rs.50,00,000 fixed for maintaining an appeal before the Tribunal in Circular No.17/2019 dated 08.08.2019 issued by the Central Board of Direct Taxes.

In view of the aforesaid submission of the parties, the present appeal having become infructuous is deemed to have been withdrawn, hence, dismissed.

In the result, the appeal is dismissed.

Order pronounced in the open court on 19th July, 2022.

DCIT, GURGAON vs. M/S. MOTOROLA INDIA PVT. LTD., GURGAON

What did the Tribunal hold?

What were the facts?

What were the issues?

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