What did the Tribunal hold?

The Tribunal held that the CBDT circular, which applies to pending appeals, renders the Revenue's appeal non-maintainable due to the tax effect being below Rs. 50 lakhs.

The Revenue filed an appeal before the ITAT against an order of the CIT(A). The assessee argued that the total disputed amount was below the monetary limit prescribed by CBDT Circular No. 17/2019.

What were the issues?

Whether the Revenue's appeal is maintainable before the ITAT given the monetary limits prescribed by CBDT circulars for filing appeals.

DCIT vs Paradigm Geophysical Pty Ltd… | ITAT Delhi 2021

Income Tax Appellate Tribunal, DEHRADUN BENCHES DEHRADUN

Before: SHRI AMIT SHUKLA & Dr. B.R.R. KUMAR

For Appellant: Shri T.S. Mapwal, Sr.D.R

For Respondent: Shri Amit Arora, Adv

O R D E R PER AMIT SHUKLA, JM

The aforesaid appeal has been filed by the Revenue against the impugned order dated 30.05.2018 passed by Commissioner of Income Tax (Appeals)-II, Noida for the Assessment Year 2015-16.

Before us, ld. counsel for the assessee submitted that the total disputed amount as raised in the Revenue’s appeal is below the monetary prescribed limit of Rs.50 lac as per CBDT Circular No.17/2019 dated 08.08.2019, the appeal of the Revenue is not maintainable.

Further 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.

In the result, the appeal filed by the Revenue is dismissed.

Order pronounced in the open Court on 16th September, 2021.

DCIT, CIRCLE- 2 (INTERNATIOANL TAXATION), DEHRADUN vs. PARADIGM GEOPHYSICAL PTY LTD., DEHRADUN

What did the Tribunal hold?

What were the facts?

What were the issues?

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