What did the Tribunal hold?

The Tribunal held that the departmental appeal was not maintainable as the tax effect was less than Rs. 50 lacs, and the Ld. DR could not point out any exceptions to the CBDT circular.

The Revenue filed an appeal before the ITAT. The CBDT circular mandates that departmental appeals before ITAT shall not be filed if the tax effect does not exceed Rs. 50 lacs.

What were the issues?

The primary issue was whether the departmental appeal was maintainable before the ITAT in light of the CBDT's monetary limit for filing appeals.

DCIT vs M/S. Jai Gopal International… | ITAT Delhi 2019

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

Before: Ms. Sushma ChowlaDr. B. R. R. Kumar

For Respondent: Ms. Nidhi Srivastava, CIT DR

Hearing: 01.10.2019Pronounced: 03.10.2019

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Ms. Sushma Chowla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 2265/Del./2015 : Asstt. Year : 2011-12 Deputy Commissioner of Vs M/s Jai Gopal International Impex Income Tax, Rohtak Circle, Pvt. Ltd., Radha Ganga Arcade, 104, 1st Floor, Bahadurgarh, Rohtak Distt. Jhajjar (APPELLANT) (RESPONDENT) PAN No. AABCJ2303B Assessee by : Sh. Hemant Gupta, Adv. Revenue by : Ms. Nidhi Srivastava, CIT DR Date of Hearing: 01.10.2019 Date of Pronouncement: 03.10.2019 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), Rohtak dated 09.02.2015.

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 Jai Gopal International Impex 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 03/10/2019).

DCIT, ROHTAK vs. M/S. JAI GOPAL INTERNATIONAL IMPEX PVT. LTD., HARYANA

What did the Tribunal hold?

What were the facts?

What were the issues?

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