ACIT, NEW DELHI vs. MRS. SUNITA JAIN, NEW DELHI

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ITA 3942/DEL/2016Status: DisposedITAT Delhi18 September 2019AY 2009-103 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 the departmental appeals were not maintainable as the tax effect in all the cases was less than the prescribed monetary limit of Rs. 50 lacs. The Revenue could not provide any exceptions to the circular.

What were the facts?

The Revenue filed appeals before the ITAT for various assessees and assessment years. The appeals were filed despite a CBDT circular directing that departmental appeals should not be filed if the tax effect does not exceed Rs. 50 lacs.

What were the issues?

The primary issue was whether the departmental appeals were maintainable before the ITAT given the monetary limit prescribed by the CBDT circular for filing appeals.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES ‘G’, NEW DELHI

Before: Sh. Amit ShuklaDr. B. R. R. Kumar

For Appellant: Ms. Purnima Bajaj, CA
Hearing: 18.09.2019Pronounced: 18.09.2019

Heard together (6 matters)

ITA No. 1389/Del/2012
ITA No. 1914/Del/2014
ITA No. 6889/Del/2014
ITA No. 3942/Del/2016
ITA No. 5203/Del/2016
ITA No. 5344/Del/2015

Read from the judgment's own cause title. This page is filed under one of them.

ITA No. 5203/Del/2016 : Asstt. Year : 2011-12 Income Tax Officer(E), Vs M/s Young Women’s Christian Ward-2(3), Association of Delhi, Ashok Road, New Delhi-110002 New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AAATY0027H Assessee by : Ms. Gargi Sethee, Adv. Revenue by : Sh. N. K. Bansal, Sr. DR : Asstt. Year : 2011-12 Asstt. Commissioner of Vs M/s Sidh Automobiles Ltd., Income Tax, Central Circle- 14, Nazafgarh Road, 28, New Delhi-110055 New Delhi-110015 (APPELLANT) (RESPONDENT) PAN No. AAACS1312A Assessee by : Sh. Ramesh Goyal, CA Revenue by : Sh. S. S. Rana, CIT DR Date of Hearing: 18.09.2019 Date of Pronouncement: 18.09.2019 ORDER Per Bench:

The present appeals filed by the Revenue in respect of different assessees are directed against the orders passed by the ld. CIT(A) in relation to the different assessment years.

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, 3 1914/Del/2014, 3942, 5203/Del/2016, 5343/Del/2015 & 6889/Del/2014 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.

3.

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.

4.

In the result, all the appeals of the Revenue are dismissed. (Order Pronounced in the Open Court on 18/09/2019).

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