DCIT, NEW DELHI vs. M/S. RELSYS INDIA PVT. LTD., NEW DELHI

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ITA 3866/DEL/2015Status: DisposedITAT Delhi15 October 2019AY 2009-103 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 CBDT Circular No. 17/2019 revised the monetary limit for appeals to Rs. 50 Lakhs and is applicable to pending appeals. The cross-objection was not pressed by the assessee.

What were the facts?

The Revenue filed an appeal and the assessee filed a cross-objection against the CIT(A)'s order for AY 2009-10. The tax effect in the appeal was below Rs. 50 Lakhs.

What were the issues?

The primary issue was the maintainability of the Revenue's appeal due to low tax effect, in light of the revised CBDT monetary limits for appeals.

Which sections of the Income-tax Act were involved?

N/A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI ‘I-2’ BENCH,

Before: SHRI R.K. PANDA, & SHRI SUCHITRA KAMBLE,

For Appellant: Shri Tarandeep Singh
For Respondent: Smt. Nidhi Sharma-Sr. DR
Hearing: 15/10/2019Pronounced: 15/10/2019

Heard together (2 matters)

ITA No. 3866/Del/2015
CO No. 22/Del/2016

Read from the judgment's own cause title. This page is filed under one of them.

PER SUCHITRA KAMBLE, JUDICIAL MEMBER

1.

The appeal filed by the Revenue and cross objection filed by the assessee are against the order of CIT(A)-44, New Delhi, dated 30/03/2015 relating to Assessment Years 2009-10.

2.

At the outset, the Ld. AR drew our attention that the tax effect involved in this appeal is below Rs. 50 Lakhs. On the other hand, the Ld. DR for the Revenue did not controvert the arguments of the Ld. AR.

3.

We find that 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 appeals 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 appeals are protected by the exceptions prescribed in para 10 of the Circular dated 11/07/2018.

5.

As regards to cross objection, the Ld. AR submitted that the same is not pressed.

6.

In conclusion, by applying the CBDT Circular dated 08/08/2019 and letter dated 20/08/2019 (supra), the appeal of the Revenue and the cross objection of the assessee are dismissed.

7.

In the result, appeal of the Revenue as well as the cross objection of the assessee are dismissed. Order pronounced in the open court on 15/10/2019.

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