ACIT, NEW DELHI vs. M/S. HOUSTON TECHNOLOGIES LTD., NEW DELHI

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ITA 3172/DEL/2016Status: DisposedITAT Delhi29 March 2022AY 2012-132 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 as the tax effect was below the monetary limit prescribed by CBDT Circular No.17/2019. The appeal was dismissed on this ground.

What were the facts?

The Revenue filed an appeal against an order of the CIT(A) concerning AY 2012-13. The Assessing Officer had passed an order under Section 153A r.w.s. 143(3).

What were the issues?

The primary issue was the maintainability of the Revenue's appeal due to the tax effect being below the threshold stipulated by CBDT circulars.

Which sections of the Income-tax Act were involved?

Section 153A,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “A” DELHI

Before: SHRI SAKTIJIT DEY & SHRI PRADIP KUMAR KEDIA

For Appellant: Shri Vinod Garg, CA

PER PRADIP KUMAR KEDIA, A.M.: The captioned appeal has been filed at the instance of the Revenue against the order of the Commissioner of Income Tax (Appeals)-XXIII, New Delhi [‘CIT(A)’ in short], dated 22.03.2016 arising from the order of the Assessing Officer dated 31.03.2015 passed under Section 153A r.w.s. 143(3) of the Income Tax Act, 1961 (the Act) concerning AY 2012-13.

2.

Before us, Ld. DR for the Revenue invited our attention to the working of tax effect prepared by the Assessing Officer and submitted that the total disputed amount as raised in the Revenue’s appeal amounting to Rs.1,50,58,820/- on which the total tax effect is Rs.48,85,834/- which is below the monetary prescribed limit of Rs.50 lac as per CBDT Circular No.17/2019 dated 08.08.2019. It was thus fairly submitted that the appeal of Revenue is not maintainable in view of the CBDT circular.

3.

Noticeably, CBDT vide clarification dated 20.08.2019 has clarified that the aforesaid circular will apply to all pending appeals also. Accordingly, the appeal of the Revenue is dismissed as non maintainable as the tax effect is below Rs.50 lakhs. Thus, the appeal filed by the Revenue is dismissed.

4.

The Revenue shall be at liberty to move application for restoration of appeal for disposal on merits in accordance with law where it is found that the subject matter of dispute is not covered by the CBDT circular for tax cases in any manner.

In the result, the appeal of the Revenue is dismissed in limine. 5.

Order was pronounced in the open Court on 29/03/2022.

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