ACIT, NEW DELHI vs. M/S CARNATION AUTO INDIA PVT. LTD., NEW DELHI

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ITA 5972/DEL/2016Status: DisposedITAT Delhi16 October 2019AY 2013-142 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 tax effect in the departmental appeal was less than Rs. 50 lacs. As no exceptions were brought to its notice, the appeal was not maintainable.

What were the facts?

The Revenue filed an appeal before the ITAT. The CBDT Circular No. 17/2019 directs that departmental appeals shall not be filed if the tax effect does not exceed 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 BENCH ‘B’, NEW DELHI

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

For Respondent: Ms. Ashima Neb, Sr. DR
Hearing: 09.10.2019Pronounced: 16.10.2019

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Ms. Sushma Chowla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 5972/Del./2016 : Asstt. Year : 2013-14 Asstt. Commissioner of Vs M/s Carnation Auto India Pvt. Ltd., 3/16, 2nd Floor, Shanti Niketan, Income Tax, Circle-5(2), New Delhi-110002 New Delhi-110021 (APPELLANT) (RESPONDENT) PAN No. AABCH9733K Assessee by : None Revenue by : Ms. Ashima Neb, Sr. DR Date of Hearing: 09.10.2019 Date of Pronouncement:16.10.2019 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)-35, New Delhi dated 15.09.2016.

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 Carnation Auto 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 16/10/2019

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