DCIT, NEW DELHI vs. M/S. ALLIED INFOTAINMENT DISTRIBUTION PVT. LTD., NEW DELHI

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ITA 1277/DEL/2016Status: DisposedITAT Delhi05 February 2019AY 2011-122 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 tax effect being below the threshold specified in CBDT Circular No. 03/2018. The Revenue was granted liberty to file a Miscellaneous Application if the case fell under exceptions to the circular.

What were the facts?

The Revenue filed an appeal against the order of the CIT(A) for AY 2011-12. The assessee's counsel pointed out that the tax effect was below Rs. 20 lac.

What were the issues?

Maintainability of the Revenue's appeal based on the tax effect and CBDT circulars.

AI-generated summary — verify with the full judgment below

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

Before: SHRI R.K. PANDA & MS SUCHITRA KAMBLE

For Appellant: Shri Harshit Gupta, CA
For Respondent: Shri Surender Pal, Sr.DR
Hearing: 05.02.2019Pronounced: 05.02.2019

BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year: 2011-12 DCIT, Vs. Allied Infotainment Circle-2(1), Distribution Pvt. Ltd., New Delhi. 93-H, Pocket A-2, Mayur Vihar Phase III, New Delhi. PAN: AAGCA6511P (Appellant) (Respondent) Assessee by : Shri Harshit Gupta, CA Revenue by : Shri Surender Pal, Sr.DR Date of Hearing : 05.02.2019 Date of Pronouncement: 05.02.2019 ORDER

PER R.K. PANDA, AM:

1.

This appeal by the Revenue is directed against the order dated 15.12.2015 of the CIT(A)-I. New Delhi, relating to Assessment Year 2011-12.

2.

The ld. AR, at the outset, submitted that the tax effect involved in the ground raised by the Revenue is below Rs.20 lac and, therefore, in view of the recent CBDT Circular No.03/2018 dated 11th July, 2018, 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 ground raised by the Revenue is, admittedly, below Rs.20 lac. We, therefore, hold that the appeal filed by the Revenue 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.

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