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Income Tax Appellate Tribunal, DELHI BENCH ‘D’, NEW DELHI
Before: Sh. Bhavnesh SainiDr. B. R. R. Kumar
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Sh. Bhavnesh Saini, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 4992/Del./2013 : Asstt. Year : 2004-05 ITA No. 4993/Del./2013 : Asstt. Year : 2005-06 Deputy Director of Income Vs M/s Lahmeyer Holding GmbH, Tax, Circle-3(2), C/o Lahmeyer International (India) Pvt. Ltd., C-032B, Super Mart, 13th New Delhi Floor, DLF Qutab Enclave, Phase-IV, Gurgaon (APPELLANT) (RESPONDENT) PAN No. AAACL6602E Assessee by : Sh. Shiransh Pandya, Adv. Revenue by : Sh. Deepak Garg, Sr. DR Date of Hearing: 17.10.2019 Date of Pronouncement: 21.10.2019 ORDER Per Dr. B. R. R. Kumar, Accountant Member:
The present appeals have been filed by the Revenue against the orders of the ld. CIT(A)-XXIX, New Delhi dated 25.06.2013.
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 & 4993/Del/2013 2 Lahmeyer Holding GmbH which the tax effect in respect of disputed issues exceeds the monetary limit so specified.
Admittedly, in the departmental appeals, the tax effect is less than Rs. 50 lacs, therefore, departmental appeals are not maintainable. The Ld. DR could not bring to our notice any exceptions mentioned in the said Circular.
In the result, both the appeals of the Revenue are dismissed. Order Pronounced in the Open Court on 21/10/2019.