DCIT, FARIDABAD vs. M/S. C & C CONSTRUCTION LTD., GURGAON

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ITA 610/DEL/2015Status: DisposedITAT Delhi16 December 2020AY 2008-092 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 departmental appeal was not maintainable as the tax effect was below the monetary limit prescribed by the CBDT circular. The Revenue's representative could not provide any exceptions to this rule.

What were the facts?

The Revenue filed an appeal before the ITAT against an order of the CIT(A). The tax effect in the appeal was Rs. 28,23,100/-. CBDT Circular No. 17/2019 mandates that appeals before the ITAT shall not be filed if the tax effect does not exceed Rs. 50 lacs.

What were the issues?

Whether the departmental appeal is maintainable before the ITAT when the tax effect is below the prescribed monetary limit as per CBDT circulars.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘B’, NEW DELHI

Before: Sh. Amit ShuklaDr. B. R. R. Kumar

Hearing: 09.11.2020Pronounced: 16.12.2020

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)-3, Gurgaon dated 24.11.2014.

2.

The tax effect in this case shown at the column no. 5 of the order of the ld. CIT (A) stands at Rs.28,23,100/-. 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 2 C & C Construction Ltd. which the tax effect in respect of disputed issues exceeds the monetary limit so specified.

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 16/12/2020.

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