DCIT, NEW DELHI vs. M/S. MENTOR GRAPHICS (SALES & SERVICES) PVT. LTD., NOIDA

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ITA 6102/DEL/2015Status: DisposedITAT Delhi26 September 2019AY 2010-112 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 appeal filed by the Revenue was not maintainable as the tax effect was less than the monetary limit prescribed by CBDT Circular No. 17/2019. The Ld. DR could not provide any exceptions to this circular.

What were the facts?

The Revenue filed an appeal before the ITAT. The assessee is M/s Mentor Graphics (Sales & Services) Pvt. Ltd. The appeal pertains to the assessment year 2010-11.

What were the issues?

The primary issue was the maintainability of the Revenue's appeal before the ITAT based on the tax effect and the applicability of CBDT Circular No. 17/2019.

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 BENCHES ‘I-1’, NEW DELHI

Before: Ms. Sushma ChowlaDr. B. R. R. Kumar

Hearing: 26.09.2019Pronounced: 26.09.2019

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘I-1’, NEW DELHI Before Ms. Sushma Chowla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 6102/Del./2015 : Asstt. Year : 2010-11 DCIT, Vs M/s Mentor Graphics (Sales & Circle-16(2), Services) Pvt. Ltd., Building-A, New Delhi Logix Techno Park, Plot-5, Sector- 127, Noida-201301 (U.P.) (APPELLANT) (RESPONDENT) PAN No. AADCM9516F Assessee by : Sh. Bhuwan Dhoopar, Adv. Revenue by : Sh. Subhakant Sahu, Sr. DR Date of Hearing: 26.09.2019 Date of Pronouncement: 26.09.2019 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)-44, New Delhi dated 21.08.2015.

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 Mentor Graphics (Sales & Services) 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 26/09/2019).

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