DCIT CORPORATE CIRCLE 2(1), CHENNAI vs. EXPRESS INFRASTRUCTURE PVT. LTD., CHENNAI

PDF · subscribers
ITA 3048/CHNY/2018Status: DisposedITAT Chennai21 October 2022AY 2011-123 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 condoned the delay in filing the appeal. However, it was held that the appeal was not maintainable as the tax effect was below the CBDT's prescribed monetary limit for appeals.

What were the facts?

The Revenue filed an appeal before the ITAT which was delayed by four days. The assessee's counsel did not raise serious objections to the delay condonation. However, the tax effect in the appeal was below the monetary limit prescribed by the CBDT for filing appeals.

What were the issues?

Whether an appeal filed by the Revenue is maintainable before the Tribunal when the tax effect is below the monetary limit prescribed by the CBDT, despite the delay being condoned.

AI-generated summary — verify with the full judgment below

Before: Shri V. Durga Rao & Shri G. Manjunatha

Hearing: 19.10.2022Pronounced: 21.10.2022

The Deputy Commissioner of Vs. M/s. Express Infrastructure Pvt. Ltd., Income Tax, Corporate Circle 2(1), No. 2, Club House Road, Room No. 511, 5th Floor, Wanaparthy Mount Road, Chennai 600 002. Block, 121, M.G. Road, Chennai 34. [PAN:AABCE5521G] (अपीलाथ�/Appellant) (��थ�/Respondent) अपीलाथ� की ओर से / Appellant by : Shri P.Sajit Kumar, JCIT ��थ� की ओर से/Respondent by : Shri Kathir, Advocate सुनवाई की तारीख/ Date of hearing : 19.10.2022 घोषणा की तारीख /Date of Pronouncement : 21.10.2022 आदेश /O R D E R PER V. DURGA RAO, JUDICIAL MEMBER:

This appeal filed by the Revenue is directed against the order of the ld. Commissioner of Income Tax (Appeals) 6, Chennai, dated 08.08.2018 relevant to the assessment year 2011-12.

2.

The appeal filed by the Revenue is delayed by four days in filing the appeal, for which, the Revenue has filed a petition for condonation of the delay, to which; the ld. Counsel for the assessee has not raised any serious objection. Consequently, since the Revenue was prevented by sufficient cause, the delay of four days in filing of the appeal stands condoned and the appeal is admitted for adjudication.

3.

When the appeal was taken up for hearing, the ld. Counsel for the assessee has submitted that the tax effect in the appeal filed by the Revenue is less than the monetary limit of ₹.50,00,000/- fixed by the CBDT to file an appeal by the Revenue before the Tribunal as per the CBDT Circular No. 17/2019, dated 08.08.2019. The ld. DR fairly conceded the submissions made by the ld. Counsel for the assessee. Being so, the Revenue authorities are precluded from filing the appeal before the Tribunal, since the tax effect is less than ₹.50,00,000/- in this appeal. Thus, the appeal filed by the Revenue is liable to be dismissed as not maintainable. Accordingly, the appeal filed by the Revenue is dismissed. However, the Department is at liberty to seek recall of the above order since, the ld. DR was not sure about as to whether the issue raised in the appeal of the Revenue is not arising out of RAP objection as no specific ground was raised in the grounds of appeal.

4.

In the result, the appeal filed by the Revenue is dismissed. Order pronounced on 21st October, 2022 at Chennai.

Recent GST High Court judgments

Search GST case law →