DY CIT CIRCLE-12 (1)(1), MUMBAI vs. M/S ANJ TURNKEY PROJECTS PVT LTD., MUMBAI

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ITA 7045/MUM/2019Status: DisposedITAT Mumbai02 June 2022AY 2009-103 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 found that the tax effect was indeed below Rs. 50 lacs. The Departmental Representative conceded that the appeal was not maintainable.

What were the facts?

The Revenue filed an appeal against an order of the CIT(A) for AY 2009-10. The assessee argued that the tax effect was below Rs. 50 lacs, making the appeal not maintainable as per a CBDT circular.

What were the issues?

Whether the appeal filed by the Revenue is maintainable before the ITAT considering the revised monetary limit for filing appeals as per CBDT Circular No. 17 of 2019.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, MUMBAI

Before: SHRI AMIT SHUKLA, JM, & SHRI GAGAN GOYAL, AM

O R D E R

Per Amit Shukla, Judicial Member:

1.

The aforesaid appeal has been filed by the revenue against the impugned order dated 13.08.2019, passed by Ld. CIT(A)-20,

M/s ANJ Turnkey Projects Pvt. Ltd. Mumbai for the quantum appeal of assessment passed u/s 143(3) for AY 2009-10.

2.

At the outset, Ld. AR appeared on behalf of the assessee submitted that the tax effect of the relief granted by the Ld. Commissioner of Income Tax (Appeals) is below Rs. 50 lacs and as per Circular No.17 of 2019 dated 08.08.2019 [F.No.279/Misc.142/2007-TTJ(Pt.) issued by the Central Board of Direct Taxes (CBDT), Department of Revenue, Ministry of Finance, Government of India, the CBDT has revised the monetary limit for filing appeals before the ITAT from the existing limit of Rs. 20 lacs to Rs. 50 lacs. In the light of the aforesaid facts, he submitted that this appeal is not maintainable and liable to be dismissed.

3.

The Ld. Departmental Representative (DR) fairly conceded that this appeal is not maintainable in light of the aforesaid circular issued by the CBDT. The Ld. DR also did not point out that this appeal falls in any of the exceptions carved out in the above said circular.

4.

We have gone through the order of the Ld. Commissioner of Income Tax (Appeals) and the grounds of appeals. We find that the M/s ANJ Turnkey Projects Pvt. Ltd. tax effect in the above referred appeal is less than Rs. 50 lacs. Accordingly, we dismiss the aforesaid appeal filed by the Revenue as not maintainable/withdrawn.

5. In the result, the appeal filed by the revenue stands dismissed. Orders pronounced in the open court on 2nd June, 2022. Sd/- Sd/- (Gagan Goyal) (Amit Shukla) Accountant Member Judicial Member मुंबई Mumbai;ददनांक Dated : 02/06/2022 Sr.PS. Dhananjay आदेशकीप्रनिनिनिअग्रेनर्ि/Copy of the Order forwarded to : 1. अपीलाथी/ The Appellant 2. प्रत्यथी/ The Respondent 3. आयकरआयुक्त(अपील) / The CIT(A) 4. आयकरआयुक्त/ CIT- concerned 5. दवभागीयप्रदतदनदध, आयकरअपीलीयअदधकरण, मुंबई/ DR, ITAT, Mumbai 6. गार्डफाईल / Guard File आदेशधिुसधर/ BY ORDER,

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