DCIT (INTERNATIONAL TAXATION), NEW DELHI vs. M/S WILLIAM E CONNOR & ASSOCIATES LTD., NEW DELHI

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ITA 5525/DEL/2016Status: DisposedITAT Delhi12 May 2021AY 2011-123 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal held that the appeals were not maintainable due to the low tax effect, as per CBDT Circular No. 17/2019 and subsequent clarification. The appeals were dismissed as withdrawn/not pressed.

What were the facts?

The Revenue filed appeals against the CIT(A) order for AYs 2010-11 to 2012-13. The Departmental Representative pointed out that the tax effect was below Rs. 50 Lacs.

What were the issues?

Maintainability of Revenue's appeals before the ITAT in light of revised monetary limits for filing appeals.

AI-generated summary — verify with the full judgment below

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

Before: SHRI N.K. BILLAIYA, & Sh. AMIT SHUKLA

Hearing: 12.05.2021Pronounced: 12.05.2021

ORDER PER BENCH: These appeals are preferred by the Revenue against order dated 30.08.2016 passed by the Learned Commissioner of Income Tax (Appeals)-43, New Delhi for Assessment Years 2010-11 to 2012-13.

2.

However, Ld. Departmental Representative (DR) pointed out that the present appeals are to be withdrawn as the tax effect involved in the case is below Rs.50 Lacs.

3.

The CBDT vide Circular No.17/2019 dated 08.08.2019 has revised the monetary limit for filing the appeals before the Tribunal to Rs.50 Lacs. Further, CBDT vide letter dated 20.08.2019 has also clarified that Circular No.17/2019 would be applicable to all pending appeals. In such circumstances, the present appeals filed by the Revenue in case of low tax effect are not maintainable.

4.

Before parting, we clarify here that the Revenue shall be at liberty to approach the Tribunal for re-institution of appeals, if the requisite material is brought to show that the appeals are protected by the exceptions prescribed in para-10 of the Circular dated 11.07.2018.

5.

In conclusion, by applying the CBDT Circular dated 08.08.2019 and letter dated 20.08.2019 (supra), the captioned appeals of the Revenue are dismissed as withdrawn/not pressed.

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