ACIT CIRCLE-8(1), NEW DELHI vs. EDUCOMP INFRASTRUCTURE & SCHOOL MANAGEMENT LTD., GURGAON
In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal held that the appeal filed by the Revenue was not maintainable as the tax effect was below the monetary limit prescribed by the CBDT circular. The Revenue could not provide any exceptions to the circular.
What were the facts?
The Revenue filed an appeal before the ITAT. The assessee is Educomp Infrastructure & School Management Ltd. The appeal pertains to the assessment year 2015-16.
What were the issues?
The primary issue was the maintainability of the Revenue's appeal before the ITAT based on the tax effect and CBDT circular guidelines.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘B’, NEW DELHI
Before: Dr. B. R. R. KumarSh. Yogesh Kumar US
Per Sh. Yogesh Kumar US, Judicial Member:
The present appeal has been filed by the Revenue against the order of ld. CIT(A)-18, New Delhi dated 15.01.2019.
As per the instant Circular No. 17/2019 dated 08/08/2019 inforce, the CBDT in supersession of earlier instructions has directed that department’s appeals before ITAT shall not be filed in cases where the tax effect does not exceed the monetary limit of Rs. 50 lacs. The tax will not include any interest thereon. It is further clarified that even if in the case of an assessee, disputed issues arise in more than one assessment year, appeal cannot be filed in respect of such assessment year or years in which the tax effect in respect of disputed issues exceeds the monetary limit so specified.
Admittedly, in the departmental appeal, the tax effect is less than Rs. 50 lacs, therefore, departmental appeal is not 2 Educomp Infrastructure & School Management Ltd.
maintainable. The Ld. DR could not bring to our notice any exceptions mentioned in the said Circular.
In the result, the appeal of the Revenue is dismissed. Order Pronounced in the Open Court on 16/02/2022.
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