DCIT, NEW DELHI vs. M/S DBH INTERNATIONAL PVT. LTD., NEW DELHI

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ITA 5627/DEL/2016Status: DisposedITAT Delhi01 November 2019AY 2012-133 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 departmental appeal was not maintainable as the tax effect was below the monetary limit prescribed by the CBDT circular. No exceptions were brought to the Tribunal's notice.

What were the facts?

The Revenue filed an appeal before the ITAT. The tax effect in the departmental appeal was less than Rs. 50 lacs. The CBDT circular mandates that appeals with a tax effect below this limit should not be filed.

What were the issues?

Maintainability of the Revenue's appeal before the ITAT based on the monetary limit prescribed by CBDT circular.

AI-generated summary — verify with the full judgment below

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

Before: Ms. Sushma ChowlaDr. B. R. R. Kumar

For Appellant: Ms. Ashima Neb, Sr. DR
For Respondent: CA Assessee by : Ms. Ashima Neb, Sr. DR
Hearing: 03.10.2019Pronounced: 01.11.2019

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

1.

The present appeal has been filed by the Revenue against the order of the ld. CIT(A)-37, New Delhi dated 08.09.2016.

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 DBH International 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 01/11/2019.

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