DCIT, NEW DELHI vs. M/S METRO ORTEM LTD., NEW DELHI

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ITA 1502/DEL/2016Status: DisposedITAT Delhi09 October 2019AY 2007-083 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal held that the appeals were not maintainable as per the revised monetary limits for filing appeals before the Tribunal, as per CBDT Circular No. 17/2019. The appeals were dismissed as withdrawn.

What were the facts?

The Revenue filed three appeals before the ITAT against the CIT(A)'s order. The Revenue's counsel pointed out that these appeals were to be withdrawn due to a low tax effect.

What were the issues?

Maintainability of appeals before the Tribunal based on revised monetary limits set by CBDT circulars.

Which sections of the Income-tax Act were involved?

Section 153A,Section 143(3)

AI-generated summary — verify with the full judgment below

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

Before: MS. SUSHMA CHOWLA & DR. B.R.R.KUMAR

For Appellant: Ms. Nidhi Srivastava, CIT DR
For Respondent: Adv. &
Hearing: 09.10.2019Pronounced: 09.10.2019

आदेश / ORDER आदेश आदेश आदेश PER SUSHMA CHOWLA, JM: These three appeals filed by Revenue are against order of CIT(A)-24, New Delhi, dated 28.01.2016 relating to assessment years 2007-08, 2008-09 & 2011-12 respectively against the order passed under section 153A/143(3) of the Income-tax Act, 1961 (in short ‘the Act’).

1.

:-1502, 1503 & 1504/Del/2016 Assessment Years: 2007-08, 2008-09 & 2011-12 2. However, Ld. DR for the Revenue pointed out that these three appeals are to be withdrawn as the tax effect involved in these cases is below Rs.50 Lacs.

3.

The CBDT vide Circular No.17/2019 dated 08.08.2019 has revised the monetary limit for filing the appeals before the Tribunal to Rs.50 Lacs.

Further, CBDT vide letter dated 20.08.2019 has also clarified that Circular No.17/2019 would be applicable to all pending appeals. In such circumstances, these three appeals filed by the Revenue in case of low tax effect are not maintainable.

4.

Before parting, we clarify here that the Revenue shall be at liberty to approach the Tribunal for re-institution of appeals, if the requisite material is brought to show that these appeals are protected by the exceptions prescribed in para 10 of the Circular dated 11.07.2018.

5.

In conclusion, by applying the CBDT Circular dated 08.08.2019 and letter dated 20.08.2019 (supra), the captioned appeals of the Revenue are dismissed as withdrawn/not pressed.

6.

In the result, these three appeals of Revenue are dismissed.

Order pronounced in the open court on 09th day of October, 2019.

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