ACIT, NEW DELHI vs. M/S. AIR LIQUID INDIA HOLDING PVT. LTD., NEW DELHI

PDF · subscribers
ITA 5024/DEL/2016Status: DisposedITAT Delhi05 September 2019AY 2011-124 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 appeal filed by the Revenue was not maintainable as it did not meet the monetary limit prescribed by the CBDT circulars. Therefore, the appeal was liable to be dismissed.

What were the facts?

The Revenue filed an appeal before the ITAT. The tax effect in the appeal was less than Rs. 50 lakhs. The Tribunal noted that the CBDT had issued circulars enhancing the monetary limit for filing appeals.

What were the issues?

Whether the Revenue's appeal is maintainable before the ITAT given the low tax effect and the CBDT's monetary limits for filing appeals.

Which sections of the Income-tax Act were involved?

Section 268A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES “A”: DELHI

Before: SHRI N.K. BILLAIYA & MS. SUCHITRA KAMBLE

Hearing: 05.09.2019Pronounced: 05.09.2019

PER SUCHITRA KAMBLE, J.M. This appeal is filed by the Revenue against the order dated 04.07.2016 passed by the CIT(A)-1, New Delhi for AY 2011-12.

2.

At the time of hearing, the office of Ld. DR filed adjournment application on behalf of the Ld. DR stating therein that the said DR is on leave. After going through the 2 ITA.No.5024/Del./2016 appeal memo we find that the tax effect in the Appeal filed by the Revenue is less than Rs.50 lakhs. Vide Circular No.3/2018 Dated 11thJuly, 2018 issued by CBDT under section 268A of the I.T. Act, it has been directed that the Revenue shall not file appeal before the Tribunal in case where the tax effect does not exceed the monetary limit of Rs.20 lakhs. It is also directed that this instruction will apply retrospectively to pending appeals and appeals to be filed henceforth in the Tribunal. Pending appeals below the specified tax limit may be withdrawn/not pressed by the Department. The CBDT Vide Circular No.17/2019 Dated 08.08.2019 amended the earlier Circular No.3/2018 (supra) whereby it has been directed that monetary limit for filing the appeal of the Revenue in Income Tax Cases may be enhanced further through this amendment in para-3 of the Circular mentioned above and accordingly, the monetary limit for filing the appeal before the Appellate Tribunal have been enhanced to Rs.50 lakhs. Since Circular No.17/2019 Dated 08.08.2019 have been issued to amend its earlier Circular No.3/2018 (supra), therefore, all the conditions of earlier Circular No.3/2018 shall apply accordingly.

3.

In view of the above Board’s Circulars, the case of the Revenue would not fall in the exceptions provided in the above Board Circulars. In the result, the appeal of the Revenue is not maintainable as the appeal is filed against

1.

3 ITA.No.5024/Del./2016 the Board instructions referred to above and, therefore, the appeal of the Revenue is liable to be dismissed.

4.

In the result, appeal filed by the Revenue is dismissed.

Order pronounced in the open Court on this 5th Day of September, 2019.

More judgments on Section 268A

All 3,931 judgments and leading authorities on Section 268A →

Recent GST High Court judgments

Search GST case law →