ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-11(3)(2), MUMBAI vs. WINSTAR E-COM PRIVATE LIMITED, MUMBAI

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ITA 5320/MUM/2017Status: DisposedITAT Delhi11 August 2021AY 2007-083 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 appeal was not maintainable due to the low tax effect as per CBDT Circular No. 17/2019. The appeal was dismissed with liberty to the revenue to approach the Tribunal if the tax effect exceeded the threshold.

What were the facts?

The Revenue preferred an appeal against the CIT(A) order for AY 2007-08. The tax effect of the appeal was found to be less than Rs. 50 lakhs.

What were the issues?

Maintainability of the appeal before the ITAT based on the tax effect as per CBDT circular.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI ‘G’ BENCH,

Before: SHRI N.K. BILLAIYA, & MS. MADHUMITA ROY

For Appellant: Shri Kundan Wahi, CA
Hearing: 11.08.2021Pronounced: 11.08.2021

PER N.K. BILLAIYA, ACCOUNTANT MEMBER,

1.

This appeal by the Revenue is preferred against the order of the Commissioner of Income Tax [Appeals] - 18, Mumbai dated 28.04.2017 pertaining to Assessment Year 2007-08.

2.

A perusal of the grievance of the revenue shows that the tax effect would be less than Rs. 50 lakhs, therefore, this appeal is not maintainable as per CBDT Circular No. 17/2019 dated 08.08.2019.

3.

This appeal is, accordingly, dismissed with liberty to the revenue to approach the Tribunal as per the provisions of law, should it feel that the tax effect is more than Rs. 50 lakhs.

4.

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

The order is pronounced in the open court on 11.08.2021 in the presence of both the rival representatives.

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