ITO (INTERNATIONAL TAXATION), NEW DELHI vs. M/S. TV TODAY INDIA PVT. LTD., NEW DELHI

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ITA 4409/DEL/2016Status: DisposedITAT Delhi29 August 20192 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 according to CBDT Circular No. 17/2019, appeals with a tax effect not exceeding Rs. 50 lacs should not be filed. As the tax effect in this case was below the limit and no exceptions were brought to notice, the appeal was not maintainable.

What were the facts?

The Revenue filed an appeal before the ITAT against an order of the CIT(A). The appeal was filed for the assessment year 2013-14. The tax effect in the departmental appeal was less than Rs. 50 lacs.

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 CBDT Circular No. 17/2019.

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

Hearing: 28.08.2019Pronounced: 29.08.2019

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘G’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member : Asstt. Year : 2013-14 Income Tax Officer Vs TV Today India Pvt. Ltd., F-26, 1st Floor, Connaught Circus (International Taxation), Ward-3(1)(1), New Delhi-110001 New Delhi (APPELLANT) (RESPONDENT) PAN No. AABCT0424B Assessee by : Sh. Salil Aggarwal, Adv. Revenue by : Sh. N. K. Bansal, Sr. DR Date of Hearing: 28.08.2019 Date of Pronouncement: 29.08.2019 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)-43, New Delhi dated 30.05.2016.

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, 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 TV Today India 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.

4.

In the result, the appeal of the Revenue is dismissed. (Order Pronounced in the Open Court on 29/08/2019).

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