JCIT, NEW DELHI vs. M/S. FREESCALE SEMICONDUCTOR INDIA PVT. LTD., NEW DELHI

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ITA 2762/DEL/2017Status: DisposedITAT Delhi19 January 2021AY 2011-122 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 the Revenue's appeal was not maintainable due to the low tax effect. Consequently, the assessee's cross-objection became infructuous.

What were the facts?

The Revenue's appeal before the ITAT involved a disputed amount below the monetary limit prescribed by CBDT Circular No. 17/2019. The assessee also filed a cross-objection.

What were the issues?

The primary issue was the maintainability of the Revenue's appeal before the ITAT based on the monetary limit set by CBDT circulars.

AI-generated summary — verify with the full judgment below

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

Before: SHRI AMIT SHUKLA & SHRI O.P. KANT

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

Heard together (2 matters)

I.T.A. No.2762/DEL/2017
CO No. 144/DEL/2017

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 10.11.2016 passed by Commissioner of Income Tax (Appeals)-XLIV, New Delhi for the Assessment Year 2011-12.

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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