ACIT, NEW DELHI vs. M/S. INDO GULF DIAGNOSTICS & RESEARCH CENTRE PVT. LTD., NEW DELHI

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ITA 4280/DEL/2016Status: DisposedITAT Delhi01 October 2019AY 2010-114 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 it was filed against the Board's circulars regarding monetary limits. Therefore, the appeal was liable to be dismissed.

What were the facts?

The Revenue filed an appeal before the ITAT. The tax effect in the appeal was less than Rs. 50 lakhs, which was the revised monetary limit for departmental appeals. The Revenue's appeal was filed against an order of the CIT(A).

What were the issues?

Whether a departmental appeal is maintainable when the tax effect is below the prescribed monetary limit as per CBDT circulars.

Which sections of the Income-tax Act were involved?

Section 268A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES “C”: DELHI

Before: SHRI BHAVNESH SAINI & SHRI PRASHANT MAHARISHI

Hearing: 01.10.2019Pronounced: 01.10.2019

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “C”: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA.No.4280/Del./2016 Assessment Year 2010-2011 M/s. Indo Gulf The ACIT, Diagnostics & Research Centre Pvt. Ltd., 1506, Circle-12(1), Room No.405, vs., Hemkunt Chamber, 89, C.R. Building, Nehru Place, New Delhi. PIN – 110 019. New Delhi. PAN AAACI7781D (Appellant) (Respondent) For Revenue : Shri N.K. Bansal, Sr. D.R. For Assessee : Shri Divyansh Jain, Advocate Date of Hearing : 01.10.2019 Date of Pronouncement : 01.10.2019 ORDER PER BHAVNESH SAINI, J.M.

This appeal by Revenue has been directed against the Order of the Ld. CIT(A)-4, New Delhi, Dated 31.05.2016 for the A.Y. 2010-2011.

2.

Admittedly, the tax effect in the Departmental Appeal is less than Rs.50 lakhs. Vide Circular No.3/2018

2 ITA.No.4280/Del./2016 M/s. Indo Gulf Diagnostics & Research Centre Pvt. Ltd., New Delhi. Dated 11th July, 2018 issued by CBDT under section 268A of the I.T. Act, it has been directed that the Department shall not file appeal before the Tribunal in case where the tax effect does not exceed the monetary limit of Rs.20 lakhs. It is also directed that this instruction will apply retrospectively to pending appeals and appeals to be filed henceforth in the Tribunal. Pending appeals below the specified tax limit may be withdrawn/not pressed by the Department. The CBDT Vide Circular No.17/2019 Dated 08.08.2019 amended the earlier Circular No.3/2018 (supra) whereby it has been directed that monetary limit for filing the Departmental appeal in Income Tax Cases may be enhanced further through this amendment in para-3 of the Circular mentioned above and accordingly, the monetary limit for filing the appeal before the Appellate Tribunal have been enhanced to Rs.50 lakhs. Since Circular No.17/2019 Dated 08.08.2019 have been issued to amend its earlier Circular No.3/2018 (supra), therefore, all the conditions of earlier Circular No.3/2018 shall apply accordingly.

3 ITA.No.4280/Del./2016 M/s. Indo Gulf Diagnostics & Research Centre Pvt. Ltd., New Delhi. 3. The Ld. D.R. in view of the above Board’s Circulars did not press the Departmental Appeal. The case of the Department would not fall in the exceptions provided in the above Board Circulars. In the result, the Departmental appeal is not maintainable as the appeal is filed against the Board instructions referred to above and therefore, the appeal of the Department is liable to be dismissed.

4.

In the result, appeal of the Department dismissed.

Order pronounced in the open Court.

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