ITO, NEW DELHI vs. M/S. SAMEER ASSOCIATES PVT. LTD., FARIDABAD

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ITA 1545/DEL/2016Status: DisposedITAT Delhi04 August 2020AY 2007-082 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 according to CBDT Circular No. 17/2019, appeals with a tax effect below Rs. 50 lacs are not maintainable. The Revenue could not provide any exceptions to this circular.

What were the facts?

The Revenue filed an appeal before the ITAT. The appeal was filed against an order of the CIT(A). The tax effect in the departmental appeal was less than Rs. 50 lacs.

What were the issues?

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

Which sections of the Income-tax Act were involved?

Not Applicable

AI-generated summary — verify with the full judgment below

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

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

Hearing: 04.08.2020Pronounced: 04.08.2020

Per Amit Shukla, Judicial Member:

1.

The present appeal has been filed by the revenue against the order of ld. CIT (A)-28, New Delhi dated 18.01.2016.

2.

According to Circular No. 17/2019 dated 08/08/2019, 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 Sameer Associates Pvt. Ltd. years in 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 04/08/2020.

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