ITO, MEERUT vs. M/S TATA TELESERVICES LTD., MEERUT

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ITA 1687/DEL/2011Status: DisposedITAT Delhi14 October 20192 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 as per 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 against an order of the CIT(A). The appeal was filed for the assessment year 2010-11. The tax effect in the departmental appeal was less than Rs. 50 lacs.

What were the issues?

Whether the departmental appeal is maintainable before the ITAT when the tax effect is below the monetary limit prescribed by the CBDT circular.

AI-generated summary — verify with the full judgment below

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

Before: Sh. Bhavnesh SainiDr. B. R. R. Kumar

Hearing: 14.10.2019Pronounced: 14.10.2019

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. 1687/Del./2011 : Asstt. Year : 2010-11 Income Tax Officer, Vs M/s Tata Teleservices Ltd., TDS, Meerut 502, Mangal Pandey Nagar, University Road, Meerut (APPELLANT) (RESPONDENT) PAN No. AAACT2438A Assessee by : Sh. Sparsh Bhargava, Adv. Revenue by : Sh. J. K. Mishra, CIT DR Date of Hearing: 14.10.2019 Date of Pronouncement: 14.10.2019 ORDER Per Dr. B. R. R. Kumar, Accountant Member:

The present appeal has been filed by the Revenue against the order of the ld. CIT(A), Meerut dated 28.12.2010.

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 years in which the tax effect in respect of disputed issues exceeds the monetary limit so specified. 2 Tata Teleservices 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.

4.

In the result, the appeal of the Revenue is dismissed. Order Pronounced in the Open Court on 14/10/2019.

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