DCIT, NOIDA vs. M/S. CHAHAT TECHNOLOGY PVT. LTD., DELHI

PDF · subscribers
ITA 4871/DEL/2016Status: DisposedITAT Delhi25 April 2019AY 2012-133 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 tax effect in the appeal was below the prescribed limit of Rs. 20 lakhs as per CBDT Circular No. 03/2018. Therefore, the appeal filed by the Revenue was not maintainable.

What were the facts?

The Revenue filed an appeal before the ITAT against an order of the CIT(A). The assessee argued that the tax effect was below the threshold specified by CBDT Circular No. 03/2018, making the appeal not maintainable. The Revenue conceded this point.

What were the issues?

The primary issue was the maintainability of the Revenue's appeal due to the tax effect being below the monetary limit prescribed by CBDT circulars.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH : B : NEW DELHI

Before: SHRI R.K. PANDA & SHRI KULDIP SINGH

For Appellant: Shri Dharender Kumar, Advocate
For Respondent: Smt. Shalini Verma, Sr.DR
Hearing: 25.04.2019

BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER Assessment Year: 2012-13 DCIT, Vs. Chahat Technology Pvt. Ltd., Central Circle, 612, B-2, Gobind Apartment, Sector-33, Vasundhara Enclave, Noida. Delhi – 110 096. PAN: AADCC2012L (Appellant) (Respondent) Assessee by : Shri Dharender Kumar, Advocate Revenue by : Smt. Shalini Verma, Sr.DR Date of Hearing : 25.04.2019 Date of Pronouncement: 25 .04.2019 ORDER

PER R.K. PANDA, AM:

1.

This appeal by the Revenue is directed against the order dated 29th February, 2016 of the CIT(A)-2, New Delhi, relating to Assessment Year 2012-13.

2.

The ld. counsel for the assessee, at the outset, submitted that the tax effect involved in the grounds raised by the Revenue is below Rs.20 lac. Therefore, in view of the recent CBDT Circular No.03/2018 dated 11th July, 2018, which is applicable even to pending appeals, the appeal filed by the Revenue is not maintainable and has to be dismissed. The ld. DR fairly conceded that the tax effect involved in the grounds raised by the Revenue is, admittedly, below Rs.20 lakhs.

3.

We have heard the rival arguments made by both the sides and note that tax effect involved in the grounds raised by the Revenue is Rs.14,89,093/- which is below the prescribed limit of Rs.20 lakhs. We, therefore, are of the opinion that the present appeal is not maintainable in view of the CBDT Circular No.03/2018 dated 11th July, 2018 which is applicable even to pending appeals. However, if the Revenue, at any point of time, finds that the case of the Revenue falls under any of the clauses as per amended para 10 of the said Circular, vide Notification dated 20th August, 2018, the Revenue is at liberty to file Miscellaneous Application for revival of the appeal. The appeal filed by the Revenue is, accordingly, dismissed.

4.

In the result, the appeal filed by the Revenue is dismissed. The decision was pronounced in the open court on 25.04.2019 at the time of hearing.

Recent GST High Court judgments

Search GST case law →