DCIT (INTERNATIONAL TAXATION), NEW DELHI vs. M/S HALLIBURTON EXPORT INC, NEW DELHI

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ITA 104/DEL/2016Status: DisposedITAT Delhi25 April 2019AY 2011-123 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 CBDT circular revising the monetary limit for appeals to Rs. 20,00,000/- is applicable to pending appeals. Since the tax effect in this case was below the limit and no exclusion clauses applied, the appeal was not maintainable.

What were the facts?

The Revenue filed an appeal before the ITAT against an order of the CIT(A). The assessee contended that the appeal was not maintainable due to the tax effect being below the revised monetary limit set by a CBDT circular.

What were the issues?

Whether the Revenue's appeal is maintainable before the ITAT given the tax effect is below the monetary limit prescribed by the latest CBDT circular.

Which sections of the Income-tax Act were involved?

Section 268A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “D”: NEW DELHI

Before: SHRI AMIT SHUKLA & SHRI ANADEE NATH MISSHRA

For Appellant: Shri Amit Arora, Shri Vishal Misra,CA
For Respondent: Shri Vijay Kumar Jiwani, Sr. DR, Shri Amit Arora, Shri Vishal Misra,CA
Hearing: 25/04/2019

This is an appeal filed by the Revenue directed against the order of Ld. Commissioner of Income Tax (APPEALS) 43 New Delhi dated 29.10.2015 pertaining to the assessment year 2011-12.

2.

During the course of hearing, the Ld. DR although supported the order of the AO, but could not controvert the fact that tax effect involved in this appeal is less than Rs. 20,00,000/-. The Ld. Counsel appearing for the assessee on the other hand contended that the present appeal of the Revenue is not maintainable in view of recent Circular of CBDT No. 3/2018 dated 11th July, 2018, whereby the monetary limit of tax effect for not filing appeals before the Tribunal has been revised to Rs. 20,00,000/-.

3.

Having considered the rival submissions and the material available on record, including the above circular, we find that the above circular of CBDT on pecuniary limit has been issued in supersession of earlier CBDT Circular No. 21 of 2015 dated 10.12.2015, revising the monetary limit of tax effect from Rs. 10,00,000/- to Rs. 20,00,000/-. These instructions of CBDT have now statutory force within the provisions of section 268A and are made applicable to the pending appeals also by virtue of para 13 of the Circular.

4.

This Circular contains clear instructions to the Department to withdraw or not to press such appeals filed before the ITAT wherein tax effect involved does not exceed Rs. 20,00,000/-. It is not the case of the Revenue that the present appeal comes within the sweep of exclusion clauses as given in para No. 10 & 11 of the said Circular. Thus, going by the prescription of the afore-noted CBDT instructions, and without going into merits of the case, we dismiss the instant appeal filed by the Revenue, being not maintainable, as the tax effect involved in this appeal is less than Rs. 20.00 lacs.

5.

In the result, the appeal of the Revenue stands dismissed as indicated above. This decision was pronounced in the Open Court on 25th April, 2019. sd/- sd/- (ANADEE NATH MISSHRA) (AMIT SHUKLA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 25/04/2019 Veena

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