DCIT, NEW DELHI vs. M/S CINCOM SYSTEMS INDIA PVT. LTD., NEW DELHI

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ITA 2095/DEL/2017Status: DisposedITAT Delhi25 January 2021AY 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 held that in view of CBDT Circular No. 17/2019, which raised the monetary limit for filing appeals to Rs. 50 lakhs, the revenue's appeal was not maintainable. This circular was also clarified to apply to pending appeals.

What were the facts?

The revenue filed an appeal before the ITAT against an order of the CIT(A) for assessment year 2011-12. The tax effect involved in the grounds raised by the revenue was below Rs. 50 lakhs.

What were the issues?

The primary issue was the maintainability of the revenue's appeal before the ITAT due to the tax effect being below the revised monetary limit prescribed by CBDT circulars.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “I-1”: NEW DELHI

Before: SHRI R.K. PANDA & MS. SUCHITRA KAMBLE

For Appellant: Shri Ved Jain & Shri Ashish Goel
For Respondent: Shri Surender Pal, CIT(DR), Shri Ved Jain & Shri Ashish Goel
Hearing: 25/01/2021

This appeal filed by the revenue is directed against the order dated 19th October, 2016 of Ld. CIT(A)-44, New Delhi relating to assessment year 2011-12.

2.

Ld. Counsel for the assessee at the outset submitted that the tax effect involved in the grounds raised by the revenue is admittedly below Rs. 50 lakhs. Therefore, in view of the recent CBDT Circular No. 17/2019 dated 8th August, 2019 the appeal filed by the revenue is not maintainable.

3.

Ld. CIT (DR) fairly conceded that the tax effect involved in the grounds raised by the revenue is below Rs. 50 lakhs and therefore the CBDT circular is applicable to the present case.

4.

After hearing both the sides we find the tax effect involved in the grounds raised by the revenue is admittedly below Rs. 50 lakhs. Therefore, in view of Circular No. 17/2019 dated 8th August, 2019 issued by the CBDT raising the monetary limit to Rs. 50 lakhs for filing of appeals by the revenue before the Tribunal and subsequent clarification dated 20th August, 2019 that the above circular applies even to the pending appeals, the appeal filed by the revenue is not maintainable and is accordingly dismissed.

5.

In the result, appeal filed by the Revenue is dismissed.

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