DCIT, NEW DELHI vs. M/S. G.E. HEALTHCARE PVT. LTD., BANGALORE
In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal held that the Revenue's appeal was not maintainable as the tax effect was below the monetary limit specified in the CBDT circular. The Revenue 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 CBDT circular mandates that appeals with a tax effect below Rs. 50 lacs should not be filed.
What were the issues?
Whether the departmental appeal is maintainable before the ITAT given the tax effect is below the prescribed monetary limit as per CBDT circular.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCHES ‘C’, NEW DELHI
Before: Sh. H. S. SidhuDr. B. R. R. Kumar
Per Dr. B. R. R. Kumar, Accountant Member:
The present appeal has been filed by the revenue against the order of ld. CIT (A)-33, New Delhi dated 23.10.2016.
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 years in which the tax effect in respect of disputed issues exceeds the monetary limit so specified.
GE Healthcare 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.
In the result, the appeal of the Revenue is dismissed. Order Pronounced in the Open Court on 25/02/2020.
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