What did the Tribunal hold?

The Tribunal held that the appeal filed by the Revenue was not maintainable as the tax effect was less than Rs. 50 lacs, as per CBDT Circular No. 17/2019. No exceptions were brought to the notice of the Tribunal.

The Revenue filed an appeal before the ITAT. The assessee is Desiccant Rotors International Pvt. Ltd. The appeal pertains to the assessment year 2010-11.

What were the issues?

The primary issue was the maintainability of the Revenue's appeal before the ITAT based on the monetary limit prescribed by the CBDT for filing appeals.

DCIT vs M/S. Desiccant Rotors… | ITAT Delhi 2019

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

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

For Respondent: Ms. Ashima Neb, Sr. DR

Hearing: 03.10.2019Pronounced: 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. 4961/Del./2016 : Asstt. Year : 2010-11 Deputy Commissioner of Vs Desiccant Rotors International Income Tax, Circle-7(1), Pvt. Ltd., 20, Rajpur Road, New Delhi New Delhi-110054 (APPELLANT) (RESPONDENT) PAN No. AAACA0350N Assessee by : Sh. Shailender Bajaj, CA Revenue by : Ms. Ashima Neb, Sr. DR Date of Hearing: 03.10.2019 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)-3, Delhi dated 09.06.2016.

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.

2 Desiccant Rotors International 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, NEW DELHI vs. M/S. DESICCANT ROTORS INTERNATIONAL PVT. LTD., NEW DELHI

What did the Tribunal hold?

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