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

The present appeal has been filed by the revenue against the order of the ld. CIT(A)-3, Gurgaon dated 24.11.2014.

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.

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.

In the result, the appeal of the Revenue is dismissed. Order Pronounced in the Open Court on 16/12/2020.