ITO, NEW DELHI vs. M/S FERTILE TRADERS AND SUPPLIERS PVT. LTD., NEW DELHI

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ITA 1796/DEL/2011Status: DisposedITAT Delhi03 October 2019AY 2006-072 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 departmental appeal was not maintainable as the tax effect was below the prescribed monetary limit. The Ld. DR could not provide any exceptions to the circular.

What were the facts?

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

What were the issues?

Whether the Revenue's appeal is maintainable before the ITAT given the CBDT's monetary limit for filing appeals.

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. Nidhi Srivastava, CIT DR
Hearing: 01.10.2019Pronounced: 03.10.2019

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. 1796/Del./2011 : Asstt. Year : 2006-07 Income Tax Officer, Vs M/s Fertile Traders and Suppliers Ward-11(2), Pvt. Ltd., L-119, Shastri Nagar, New Delhi Delhi-110052 (APPELLANT) (RESPONDENT) PAN No. AAACF1026E Assessee by : None Revenue by : Ms. Nidhi Srivastava, CIT DR Date of Hearing: 01.10.2019 Date of Pronouncement: 03.10.2019 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)-XIII, New Delhi dated 08.02.2011.

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 Fertile Traders and Suppliers 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 03/10/2019).

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