ITO, WARD- 2(2), NEW DELHI vs. ALCOA INDIA PVT. LTD., NEW DELHI

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ITA 6485/DEL/2017Status: DisposedITAT Delhi14 December 2020AY 2010-112 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 noted that the CBDT circular mandates that departmental appeals shall not be filed if the tax effect does not exceed Rs. 50 lacs. Since the tax effect in this case was below the specified limit, the appeal was not maintainable.

What were the facts?

The Revenue filed an appeal before the ITAT. The assessee is M/s Alcoa India Pvt. Ltd. The appeal pertains to the assessment year 2010-11.

What were the issues?

The primary issue was whether the Revenue's appeal was maintainable before the ITAT based on the monetary limit prescribed by the CBDT circular.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘I-1’, NEW DELHI

Before: Sh. H. S. SidhuDr. B. R. R. Kumar

Hearing: 15.12.2020Pronounced: 15.12.2020

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 25.08.2017.

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 Alcoa India Pvt. Ltd. 3. Admittedly, in the departmental appeal, the tax effect is less than Rs. 50 lacs, 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 15/12/2020.

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