DCIT, NEW DELHI vs. M/S. INTERRA INFORMATION TECHNOLOGY INDIA PVT. LTD., DELHI

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ITA 3050/DEL/2015Status: DisposedITAT Delhi14 October 2019AY 2009-102 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 due to the revised monetary limit for filing appeals as per CBDT Circular No. 17/2019. The Revenue was granted liberty to approach the Tribunal if exceptions applied.

What were the facts?

The Revenue filed appeals before the ITAT for assessment years 2009-10 and 2010-11. The tax effect involved in these appeals was below Rs. 50 Lacs.

What were the issues?

Maintainability of appeals before the ITAT in light of revised monetary limits prescribed by CBDT circulars.

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 Abhishekh Agarwal
For Respondent: Ms. Nidhi Srivastava Sr.-DR
Hearing: 14/10/2019

PER SUCHITRA KAMBLE, JUDICIAL MEMBER These two appeals are filed by the Revenue against order of CIT(A)-44, New Delhi, dated 23/02/2015 and 28/08/2015 relating to assessment years 2009-10 & 2010-11.

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 DR for the Revenue pointed out that the present appeals are to be withdrawn as the tax effect involved in the case is below Rs.50 Lacs.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

In conclusion, by applying the CBDT Circular dated 08/08/2019 and letter dated 20/08/2019 (supra), both appeals of the Revenue are dismissed as withdrawn/not pressed.

In the result, both appeals filed by the Revenue are dismissed. 6.

Order pronounced in the open court on 14/10/2019.

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