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Income Tax Appellate Tribunal, DELHI BENCHES ‘I-1’, NEW DELHI
Before: Ms. Sushma ChowlaDr. B. R. R. Kumar
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.
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.
In the result, the appeal of the Revenue is dismissed. (Order Pronounced in the Open Court on 26/09/2019).