ACIT, CIRCLE- 1(2)(2), INTL. TAXATION, NEW DELHI vs. ESERVGLOBAL SAS, NEW DELHI

ITA 6271/DEL/2017Status: DisposedITAT Delhi30 June 2021AY 2014-153 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 admissible in light of CBDT Circular No. 17 of 2019. Therefore, the appeal filed by the revenue was dismissed.

What were the facts?

The revenue filed an appeal before the ITAT against the order of the CIT(A). The tax effect of the appeal was less than Rs. 50 lacs.

What were the issues?

The primary issue was the admissibility of the revenue's appeal based on the tax effect and the applicable CBDT circular.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘D’, NEW DELHI

Before: SH. N. K. BILLAIYA & SH. SUDHANSHU SRIVASTAVA

Hearing: 30/06/2021Pronounced: 30/06/2021

This appeal by the revenue is preferred against the order of the CIT(A)-42, New Delhi dated 26.07.2017 pertaining to A.Y. 2014-15.

The grievance of the revenue shows that the tax effect would be less than Rs.50 lacs and, therefore, this appeal is not admissible in the light of the CBDT Circular No.17 of 2019 dated 08.08.2019. The appeal is accordingly dismissed.

In the result, the appeal filed by the revenue is accordingly dismissed. 4. Decision announced in the open court in the presence of both the representatives on 30.06.2021.

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