ACIT, NEW DELHI vs. M/S SAMTEL MACHINES AND PROJECTS LTD., NEW DELHI

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ITA 5307/DEL/2016Status: DisposedITAT Delhi15 May 2019AY 2012-132 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 due to the low tax effect. Therefore, the appeal was dismissed on this ground.

What were the facts?

The Revenue filed an appeal before the ITAT against an order of the CIT(A). The tax effect on the disputed amount was below the monetary limit prescribed by the CBDT for filing appeals.

What were the issues?

Whether an appeal filed by the Revenue is maintainable before the ITAT when the tax effect is below the prescribed monetary limit.

Which sections of the Income-tax Act were involved?

CBDT Circular No. 03/2008

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “G” NEW DELHI

Before: SHRI AMIT SHUKLA & SHRI L.P. SAHU

For Appellant: Shri F.R. Meena, Sr.D.R

O R D E R PER AMIT SHUKLA, JUDICIAL MEMBER:

The aforesaid appeal has been filed by the Revenue against the impugned order dated 20.07.2016 passed by Commissioner of Income Tax (Appeals)-VIII, New Delhi.

2.

Admittedly, the tax effect on the disputed amount is much below the new prescribed monetary limit for filing of appeal by the Department before the ITAT of Rs.20 lac vide CBDT Circular No. 03/2008 [F.No.279/Misc.142/2007-ITJ (Pt)] dated 11th July, 2018. Accordingly, the appeal of the Revenue is dismissed as non maintainable because of low tax effect.

3.

In the result, the appeal filed by the Revenue is dismissed.

Order pronounced in the open Court on 15th May, 2019.

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