ADDL.CIT, RANGE-4, NEW DELHI vs. INDIAMART INTERMESH LTD., NEW DELHI

PDF · subscribers
ITA 7192/DEL/2017Status: DisposedITAT Delhi10 February 2021AY 2011-122 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the departmental appeal was not maintainable as the tax effect was Nil, which did not meet the threshold for filing an appeal as per the CBDT circular. No exceptions were brought to the notice of the Tribunal.

What were the facts?

The Revenue filed an appeal before the ITAT. The CBDT circular mandates that appeals with a tax effect not exceeding Rs. 50 lacs shall not be filed by the department. In this case, the tax effect was Nil.

What were the issues?

The primary issue was the maintainability of the Revenue's appeal before the ITAT based on the tax effect and the applicability of CBDT Circular No. 17/2019.

AI-generated summary — verify with the full judgment below

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

Before: Sh. BHAVNESH SAINIDr. B. R. R. Kumar

Hearing: 18.01.2021Pronounced: 10.02.2021

Per Dr. B. R. R. Kumar, Accountant Member:

1.

The present appeal has been filed by the revenue against the order of the ld. CIT(A)-42, New Delhi dated 18.09.2017.

2.

As per the instant Circular No. 17/2019 dated 08/08/2019 inforce, the CBDT in supersession of earlier instructions has directed that department’s appeals before ITAT shall not be filed in cases where the tax effect does not exceed the monetary limit of Rs. 50 lacs. The tax will not include any interest thereon. It is further clarified that even if in the case of an assessee, disputed issues arise in more than one assessment year, appeal cannot be filed in respect of such assessment year or years in which the tax effect in respect of disputed issues exceeds the monetary limit so specified.

2 Indiamart Intermesh Ltd. 3. Admittedly, in the departmental appeal, the tax effect is Nil, therefore, departmental appeal is not maintainable. The Ld. DR could not bring to our notice any exceptions mentioned in the said Circular.

4.

In the result, the appeal of the revenue is dismissed. Order Pronounced in the Open Court on 10/02/2021.

Recent GST High Court judgments

Search GST case law →