DCIT, NEW DELHI vs. M/S LAHMEYER HOLDING GMBH, GURGAON

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ITA 4992/DEL/2013Status: DisposedITAT Delhi21 October 2019AY 2004-052 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 appeals were not maintainable as per CBDT Circular No. 17/2019, which mandates a minimum tax effect of Rs. 50 lacs for departmental appeals to ITAT. The Revenue could not provide any exceptions to this circular.

What were the facts?

The Revenue filed appeals before the ITAT for assessment years 2004-05 and 2005-06. The tax effect in these appeals was less than Rs. 50 lacs.

What were the issues?

The primary issue was the maintainability of the Revenue's appeals 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 BENCH ‘D’, NEW DELHI

Before: Sh. Bhavnesh SainiDr. B. R. R. Kumar

Hearing: 17.10.2019Pronounced: 21.10.2019

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Sh. Bhavnesh Saini, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 4992/Del./2013 : Asstt. Year : 2004-05 ITA No. 4993/Del./2013 : Asstt. Year : 2005-06 Deputy Director of Income Vs M/s Lahmeyer Holding GmbH, Tax, Circle-3(2), C/o Lahmeyer International (India) Pvt. Ltd., C-032B, Super Mart, 13th New Delhi Floor, DLF Qutab Enclave, Phase-IV, Gurgaon (APPELLANT) (RESPONDENT) PAN No. AAACL6602E Assessee by : Sh. Shiransh Pandya, Adv. Revenue by : Sh. Deepak Garg, Sr. DR Date of Hearing: 17.10.2019 Date of Pronouncement: 21.10.2019 ORDER Per Dr. B. R. R. Kumar, Accountant Member:

The present appeals have been filed by the Revenue against the orders of the ld. CIT(A)-XXIX, New Delhi dated 25.06.2013.

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 & 4993/Del/2013 2 Lahmeyer Holding GmbH which the tax effect in respect of disputed issues exceeds the monetary limit so specified.

3.

Admittedly, in the departmental appeals, the tax effect is less than Rs. 50 lacs, therefore, departmental appeals are not maintainable. The Ld. DR could not bring to our notice any exceptions mentioned in the said Circular.

4.

In the result, both the appeals of the Revenue are dismissed. Order Pronounced in the Open Court on 21/10/2019.

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