What did the Tribunal hold?

The Tribunal held that the Revenue's appeal was not maintainable as the tax effect was below the monetary limit specified in the CBDT circular. The learned DR could not provide any exceptions.

The Revenue filed an appeal before the ITAT. The CBDT issued a circular stating that appeals with a tax effect below Rs. 50 lacs should not be filed.

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 the CBDT circular.

ACIT vs M/S. Master Infrastructure Pvt… | ITAT Delhi 2019

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: 07.10.2019Pronounced: 07.10.2019

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. 2421/Del./2016 : Asstt. Year : 2012-13 Asstt. Commissioner of Income Vs M/s Master Infrastructure Pvt. Tax, Central Circle-04 Ltd., R/o 509, International (Erstwhile CC-25, New Delhi), Trade Tower, Nehru Place, New Delhi New Delhi-110019 (APPELLANT) (RESPONDENT) PAN No. AAECM2740C Assessee by : None Revenue by : Ms. Ashima Neb, Sr. DR Date of Hearing: 07.10.2019 Date of Pronouncement: 07.10.2019 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)-23, New Delhi dated 05.02.2016.

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 Master Infrastructure 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.

In the result, the appeal of the Revenue is dismissed. Order Pronounced in the Open Court on 07/10/2019

ACIT, NEW DELHI vs. M/S. MASTER INFRASTRUCTURE PVT. LTD., NEW DELHI

What did the Tribunal hold?

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