What did the Tribunal hold?

The Tribunal noted that the Revenue intended to withdraw the appeals as the tax effect was below the revised monetary limit. Applying the CBDT circulars, the appeals were dismissed as withdrawn.

The Revenue filed three appeals before the ITAT against orders passed under section 143(3) of the Income-tax Act. The appeals pertained to assessment years 2010-11, 2011-12, and 2012-13.

What were the issues?

The primary issue was the maintainability of the appeals before the Tribunal given the revised monetary limits for filing appeals by the CBDT.

DCIT vs M/S Russel Reynolds Associates… | ITAT Delhi 2019

Income Tax Appellate Tribunal, DELHI BENCH: ‘F’: NEW DELHI

Before: MS. SUSHMA CHOWLA & SHRI N.K.BILLAIYA

For Appellant: DR ूयथ क ओर से /

Hearing: 26.08.2019Pronounced: 29.08.2019

आदेश / ORDER आदेश आदेश आदेश PER SUSHMA CHOWLA, JM: These three appeals filed by Revenue are against separate order of CIT(A)-43, New Delhi, dated 29.08.2016 relating to assessment years 2010-11, 2011-12 & 2012-13 against the order passed under

ITA No:- 5527, 5528 & 5529/Del/2016 Assessment Year: 2010-11, 2011-12, 2012-13 section 143(3) of the Income-tax Act, 1961 (in short ‘the Act’). All the three appeals relating to the same assessee were heard together and are being disposed off by this consolidated order for the sake of convenience.

Ld. DR for the Revenue pointed out that the present appeals are to be withdrawn as the tax effect involved in the case is below Rs.50 Lacs.

The CBDT vide Circular No.17/2019 dated 08.08.2019 has revised the monetary limit for filing the appeals before the Tribunal to Rs.50 Lacs. Further, CBDT vide letter dated 20.08.2019 has also clarified that Circular No.17/2019 would be applicable to all pending appeals. In such circumstances, the present appeals filed by the Revenue in case of low tax effect are not maintainable.

Before parting, we clarify here that the Revenue shall be at liberty to approach the Tribunal for re-institution of appeals, if the requisite material is brought to show that the appeals are protected by the exceptions prescribed in para 10 of the Circular dated 11.07.2018.

In conclusion, by applying the CBDT Circular dated 08.08.2019 and letter dated 20.08.2019(supra), the captioned appeals of the Revenue are dismissed as withdrawn/not pressed.

ITA No:- 5527, 5528 & 5529/Del/2016 Assessment Year: 2010-11, 2011-12, 2012-13

In the result, the appeals of Revenue are dismissed.

Order pronounced in the open court on 29th day of August, 2019.

DCIT (INTERNATIONAL TAXATION), NEW DELHI vs. M/S RUSSEL REYNOLDS ASSOCIATES INC., NEW DELHI

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