DCIT, NEW DELHI vs. M/S. AON SERVICES INDIA PVT. LTD., NEW DELHI

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ITA 3022/DEL/2015Status: DisposedITAT Delhi29 June 2022AY 2009-104 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 Revenue's appeal was not maintainable due to low tax effect, as it was below the prescribed limit of Rs. 50 lakhs. Consequently, the assessee's cross-objection was also dismissed as infructuous.

What were the facts?

The Revenue Department filed an appeal before the ITAT, and the assessee filed a cross-objection. The assessee requested the dismissal of the Revenue's appeal due to low tax effect, citing CBDT circulars.

What were the issues?

The primary issue was the maintainability of the Revenue's appeal before the ITAT based on the tax effect and the applicability of CBDT circulars regarding monetary limits for appeals.

AI-generated summary — verify with the full judgment below

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

Before: SHRI G. S. PANNU & SHRI YOGESH KUMAR U.S.

For Appellant: Shri Atul Jain, Shri Arpan Khanna; &, Shri Piyush Aggarwal
For Respondent: Shri Mrinal Kumar Das
Hearing: 29.06.2022Pronounced: 29.06.2022

Heard together (2 matters)

C.O. No. 434/Del/2015
I.T.A. No. 3022/DEL/2015

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

1.

The present appeal has been preferred by the Revenue– Department and the Cross Objection has been preferred by the assessee against the order dated 27.01.2015 passed by the ld. Commissioner of Income Tax (Appeals)–44, New Delhi, for assessment year 2009-10.

2.

At the time of hearing, the learned Counsel for the assessee submitted that tax effect involved in this appeal is below the prescribed limit of Rs.50 lakhs, as fixed by the CBDT and requested to dismiss the Revenue’s appeal on account of low tax effect. The Ld. Counsel for the assessee has further submitted that, the assessee hereby withdraws all the grounds urged in Cross Objection and the same may be dismissed for having become infructuous.

3.

Perusal of the aforesaid appeal filed by the Revenue apparently show that the same is having low tax effect as per CBDT Circular No.17/2019 dated 8th August, 2019, wherein the Revenue has been directed not to prefer any appeal in case the tax effect is less than Rs.50,00,000/- and this factual position has been fairly conceded by the learned Senior Departmental Representative.

4.

We have heard both the parties and perused the material on record. Perusal of CBDT Circular (supra) shows that monetary limit for filing the appeal by the Department before the Tribunal, Hon'ble High Court and Hon'ble Supreme Court has been revised. In view of the CBDT

AND C.O. No. 434/Del/2015 Aon Services India Pvt. Ltd., ND Circular No.17/2019 dated 8th August, 2019 having retrospective effect as coordinate Bench of the Tribunal in case of Dinesh Madhavlal Patel [TS-469-ITAT-2019(Ahd)] 2019-TIOL-1556-ITAT-AHM dated 14th August, 2019 has already decided the issue as to the applicability of the captioned circular to the pending appeals in affirmative. We are of the considered view that the aforesaid appeal is not maintainable due to low tax effect i.e. less than Rs.50,00,000/- hence, the aforesaid appeal filed by the Revenue is hereby dismissed having been become infructuous. However, in case, the present appeal is found to be maintainable at any stage for any technical reasons, the Department shall be at liberty to seek recall of this order under relevant provisions of law. In view of the dismissal of the Appeal filed by the Revenue. The Cross Objection filed by the assessee is also dismissed for having become infructuous.

5.

In the result, both the appeal in Revenue and the Cross Objection in C.O No. 434/Del/2015 filed by the assessee are dismissed.

Order pronounced in the open court on : 29/06/2022.

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