ACIT, CIRCLE-48(1) vs. SUSUMU YAMAMOTO,

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ITA 4545/DEL/2004Status: DisposedITAT Delhi11 September 2019AY 2000-20012 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, departmental appeals shall not be filed where the tax effect does not exceed Rs. 50 lacs. Since the tax effect in these appeals was below the specified limit, they were not maintainable.

What were the facts?

The Revenue filed appeals before the ITAT against the orders of the CIT(A). The appeals were filed for assessment years 2000-01 and 2001-02. The tax effect in these appeals was less than 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 for filing appeals.

AI-generated summary — verify with the full judgment below

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

Before: Sh. K. N. CharyDr. B. R. R. Kumar

Hearing: 11.09.2019Pronounced: 11.09.2019

ORDER

Per Dr. B.R.R. Kumar Accountant Member:

1.

The present appeals have been filed by the Revenue against the orders of the ld. CIT(A)-XXX, New Delhi dated 14.07.2004 and 19.07.2004.

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. & 4545/Del/2004 2 Susumu Yamamoto & Yoji Ishikawa 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.

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, the appeals of the Revenue are dismissed. (Order Pronounced in the Open Court on 11/09/2019).

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