ITO, NEW DELHI vs. M/S. STEEL AUTHORITY OF INDIA LTD., NEW DELHI

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ITA 3613/DEL/2013Status: DisposedITAT Delhi28 August 20192 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 as per CBDT Circular No. 17/2019, departmental appeals with a tax effect not exceeding Rs. 50 lacs are not maintainable. Since the tax effect in these appeals was below the specified limit, the appeals were dismissed.

What were the facts?

The Revenue filed appeals before the ITAT against the orders of the CIT(A). The appeals were filed for assessment years 1998-99 and 1997-98. The tax effect in these appeals was less than Rs. 50 lacs.

What were the issues?

The primary issue was the maintainability of the Revenue's appeals before the ITAT based on the monetary limit prescribed by the CBDT for filing appeals.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES ‘G’, NEW DELHI

Before: Sh. Amit ShuklaDr. B. R. R. Kumar

Hearing: 27.08.2019Pronounced: 28.08.2019

Heard together (2 matters)

ITA No. 3612/Del/2013
ITA No. 3613/Del/2013

Read from the judgment's own cause title. This page is filed under one of them.

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘G’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member : Asstt. Year : 1998-99 ITA No. 3613/Del/2013 : Asstt. Year : 1997-98 Income Tax Officer, Vs M/s Steel Authority of India Ltd., 4th Floor, Ispat Bhawan, TDS Ward-2(2), International Taxation, New Delhi Lodi Road, New Delhi-110003 (APPELLANT) (RESPONDENT) PAN No. AAACS7062F Assessee by : Sh. M. P. Rastogi, Adv. Revenue by : Sh. N. K. Bansal, Sr. DR Date of Hearing: 27.08.2019 Date of Pronouncement: 28.08.2019 ORDER Per Bench :

The present appeals have been filed by the Revenue against the order of the ld. CIT(A)-XXV, New Delhi each dated 19.03.2013.

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 & 3613/Del/2013 2 Steel Authority of India Ltd. which the tax effect in respect of disputed issues exceeds the monetary limit so specified.

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 appeals of the Revenue are dismissed. (Order Pronounced in the Open Court on 28/08/2019).

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