ACIT CIRCLE-20(2), NEW DELHI vs. QUATRRO GLOBAL SERVICES PVT. LTD., GURGAON

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ITA 6621/DEL/2019Status: DisposedITAT Delhi22 June 2022AY 2011-123 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 observed that the tax effect was below the prescribed monetary limit for filing appeals. The Revenue did not refute this claim.

What were the facts?

The Revenue filed an appeal against the CIT(A)'s order for AY 2011-12. The assessee claimed that the tax effect was below the threshold limit prescribed by CBDT circulars for filing appeals.

What were the issues?

Maintainability of the appeal due to low tax effect as per CBDT circulars.

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: “F” DELHI ]

Before: SHRI ANIL CHATURVEDI & SHRI N.K. CHOUDHRY

For Respondent: Shri T. Kipgen
Hearing: 22.06.2022

Department by : Shri T. Kipgen, [CIT] - D. R. Date of hearing : 22.06.2022 Date of order : 22.06.2022

ORDER PER N.K. CHOUDHRY, J.M.

This appeal has been preferred by the Revenue against the order dated 13.05.2019, impugned herein, passed by the ld. Commissioner of Income Tax (Appeals)-7, New Delhi, for the assessment year 2011-12.

2.

At the outset it was claimed by the Assessee and also observed by the bench that tax effect involved in the appeal under consideration is neither more than Rs. 50 lacs nor the case is based upon any of the exceptions prescribed in CBDT Circular

[2] No.17/2019, dated 08.08.2019 read with Circular No.03/2018, whereby the Revenue Department is precluded from filing the appeal(s) before appellate tribunal against the order of ld. Commissioner, in which the tax effect does not exceed Rs.50,00,000/- as specified in the Circular and the CBDT Clarification dated 20th August 2019 whereby it is clarified that revised monetary limits so mentioned in the circular 17/2019 is also applicable to all pending SLPs/Appeals/Cross Objections/ References. Hence the instant is liable to be dismissal as withdrawn being not maintainable, however with liberty to the Revenue to approach the Tribunal for recall of order, in case it reveals that the tax effect is more than the prescribed limit or the appeal is protected by any of the exceptions prescribed in para-10 of the Circular No.03/2018 dated 11.07.2018.

3.

Ld. DR did not refute the claim of the Assessee and accepted the factual position.

4.

In the result, the appeal under consideration filed by the Revenue Department stands dismissed as withdrawn.

Order pronounced in the open court on: 22/06/2022.

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