ITO, NEW DELHI vs. M/S. ALFA AUTOTECH PVT. LTD., NEW DELHI

ITA 4937/DEL/2016Status: DisposedITAT Delhi14 January 2019AY 2010-112 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. This was due to the tax effect being below the prescribed monetary limit of Rs. 20 lac for filing appeals by the Department before the ITAT, as per CBDT Circular No. 03/2008.

What were the facts?

The Revenue filed an appeal before the ITAT against an order for Assessment Year 2010-11. The assessed income was Rs. 61,60,000.

What were the issues?

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

AI-generated summary — verify with the full judgment below

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

Before: SHRI AMIT SHUKLA & SHRI O.P. KANT

For Appellant: Shri Praveen Kumar, Sr.D.R

For Respondent: Shri Rajiv Saxena, Adv

O R D E R PER AMIT SHUKLA, J.M.: The aforesaid appeal has been filed by the Revenue against the impugned order dated 21.07.2016 passed by Commissioner of Income Tax (Appeals)-I, New Delhi for the Assessment Year 2010-11.

Admittedly, the total income assessed by the Assessing Officer is Rs.61,60,000/- on which tax effect 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.

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

Order pronounced in the open Court on 14th January, 2019.

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