DCIT, GHAZIABAD vs. M/S. DEVIDAYAL ALUMINIUM INDUSTRIES PVT. LTD., GHAZIABAD

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ITA 3853/DEL/2016Status: DisposedITAT Delhi28 January 2021AY 2010-112 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the Revenue's appeal was not maintainable as the tax effect was below the prescribed monetary limit. Consequently, the assessee's cross-objection also became infructuous.

What were the facts?

The Revenue filed an appeal before the ITAT. The assessee contended that the total disputed amount was below the monetary limit prescribed by CBDT Circular No. 17/2019 for filing appeals.

What were the issues?

The primary issue was the maintainability of the Revenue's appeal before the ITAT due to the low tax effect, as per CBDT circulars.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “E” NEW DELHI

Before: SHRI AMIT SHUKLA & SHRI PRASHANT MAHARISHI

For Appellant: Shri Surender Pal, CIT-DR
For Respondent: Shri Ankit Sahni, Adv. & Ms

Heard together (2 matters)

I.T.A. No.3853/DEL/2016
CO No. 294/DEL/2016

Read from the judgment's own cause title. This page is filed under one of them.

PER AMIT SHUKLA, J.M.: The aforesaid appeal has been filed by the assessee against the impugned order dated 28.03.2016 passed by Commissioner of Income Tax (Appeals), Meerut for the Assessment Year 2010- 11.

2.

Before us, ld. counsel for the assessee submitted that the total disputed amount as raised in the Revenue’s appeal is below the monetary prescribed limit of Rs.50 lac as per CBDT Circular No.17/2019 dated 08.08.2019, the appeal of the Revenue is not maintainable.

3.

Further CBDT vide clarification dated 20.08.2019 has clarified that the aforesaid circular will apply to all pending appeals also. Accordingly, the appeal of the Revenue is dismissed as non maintainable as the tax effect is below Rs.50 lakhs. Thus, the appeal filed by the Revenue is dismissed.

6.

Since, the appeal of the Revenue is dismissed on low tax effect; therefore, the Cross Objection of the assessee does not survive as has become infructuous. Thus, the Cross Objection of the assessee is dismissed as has become infructuous.

7.

In the result, the appeal of the Revenue and the Cross Objection of the assessee are dismissed.

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