ACIT, CIRCLE-18(2), NEW DELHI vs. NIIT TECHNOLOGIES LTD., NEW DELHI

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ITA 3071/DEL/2018Status: DisposedITAT Delhi06 December 2019AY 2012-136 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 noted that the CBDT Circular No. 17/2019 revised the monetary limit for filing appeals to Rs. 50 Lacs and that this circular applied to pending appeals. Therefore, the appeals with a low tax effect were not maintainable.

What were the facts?

The Revenue filed multiple appeals before the ITAT. The appeals were listed for consideration, but the Revenue pointed out that they were to be withdrawn due to a low tax effect.

What were the issues?

Whether appeals with a tax effect below the revised monetary limit set by CBDT are maintainable before the Tribunal.

Which sections of the Income-tax Act were involved?

Not Applicable

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘C’: NEW DELHI

For Appellant: DR ूयथ क ओर से /
For Respondent: Ms. Tejasvi Jain, C.A, Ms. Somya Jain, C.A
Hearing: 06.12.2019Pronounced: 06.12.2019

आदेश / ORDER आदेश आदेश आदेश

PER SUSHMA CHOWLA, JM:

1.

The captioned appeal in 42 appeals [as per Annexure-1] preferred by the Revenue, have been listed by the Registry

2 before the Bench on the ground that they do not survive for consideration in view of the CBDT Circular No. 17/2019 dated 8th August, 2019.

2.

The Ld. DR for the Revenue pointed out that the present appeals are to be withdrawn as the tax effect involved in the case is below Rs.50 Lacs.

3.

The CBDT vide Circular No.17/2019 dated 08.08.2019 has revised the monetary limit for filing the appeals before the Tribunal to Rs.50 Lacs. Further, CBDT vide letter dated 20.08.2019 has also clarified that Circular No.17/2019 would be applicable to all pending appeals. In such circumstances, the present appeal filed by the Revenue in case of low tax effect is not maintainable.

4.

Before parting, we clarify here that the Revenue shall be at liberty to approach the Tribunal for re-institution of appeal, if the requisite material is brought to show that the appeal is protected by the exceptions prescribed in para 10 of the Circular dated 11.07.2018.

5.

In conclusion, by applying the CBDT Circular dated 08.08.2019 and letter dated 20.08.2019 (supra), the captioned appeals of the Revenue are dismissed as withdrawn/not pressed.

6.

In the result, all the appeals filed by the Revenue are dismissed.

Order pronounced in the open court on 6th day of December, 2019.

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