What did the Tribunal hold?

The Tribunal held that as per CBDT Circular No. 17/2019, appeals with a tax effect below Rs. 50 lacs are not maintainable. Since the tax effect in this case was below the specified limit and no exceptions were brought to notice, the appeal was dismissed.

The Revenue filed an appeal before the ITAT. The appeal was against an order of the CIT(A) for the assessment year 2011-12. 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 departmental appeal before the ITAT based on the monetary limit prescribed by CBDT Circular No. 17/2019.

DCIT vs M/S. M.G. Contractors Pvt. Ltd… | ITAT Delhi 2019

Before: Shri Bhavnesh Saini & Shri B.R.R. Kumar

For Appellant: Ms. Rinku Singh, Sr. DR

Hearing: 14.08.2019

ORDER Per B.R.R. Kumar, A.M.: The present appeal has been filed by the Revenue against the order of the Ld. CIT(A)-Central, Gurgaon dt. 11.09.2015.

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.

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 view of the above, the appeal of the Revenue is dismissed. 4.

DCIT, NEW DELHI vs. M/S. M.G. CONTRACTORS PVT. LTD., NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

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