ACIT, CIR- 4(2)(2), MUMBAI vs. HIMESH FOODS PVT. LTD., MUMBAI

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ITA 7278/MUM/2018Status: DisposedITAT Mumbai16 December 2019AY 2013-142 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 of the Revenue is not maintainable due to low tax effect, as per CBDT Circular No. 17/2019. Therefore, the appeal was dismissed.

What were the facts?

The Revenue appealed the CIT(A)'s order deleting additions made for delayed payments of PF & ESIC. The tax effect in the appeal was below ₹.50 Lacs.

What were the issues?

Whether the Revenue's appeal is maintainable before the Tribunal when the tax effect is below the threshold stipulated by CBDT circulars.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “H”, MUMBAI

Before: SHRI R.C. SHARMA, HONBLE & SHRI C.N. PRASAD, HONBLE

For Respondent: Shri K.C. Selvamani
Hearing: 16.12.2019Pronounced: 16.12.2019

O R D E R PER C.N. PRASAD (JM) 1. This appeal is filed by the revenue against the order of the Ld.Commissioner of Income Tax (Appeals)–2, Mumbai [hereinafter in short “Ld.CIT(A)”] dated 30.08.2018 for the Assessment Year 2013-14.

2.

Revenue in its appeal has raised the following ground: - “On the facts and the circumstances of the case and in law, the learned CIT(A) erred in deleting the additions made on account of delayed payments of PF & ESIC.”

(A.Y: 2013-14) M/s. Himesh Foods Pvt. Ltd., 3. At the time of hearing, Ld. DR fairly submitted that tax effect on the issue in the present appeal is below ₹.50 Lacs and in view of the CBDT Circular No. 17/2019 dated 08.08.2019 in F.No.279/Misc.142/2007-ITJ (Pt), the appeal of the revenue is not maintainable.

4.

We have heard the submissions of Ld. DR and perused the grounds of appeal in this appeal. We find that the tax effect in this appeal is less than ₹.50 Lakhs and therefore the appeal of the Revenue is not maintainable on account of low tax effect in view of the CBDT Circular No.17/2019 dated 08.08.2019. Hence this appeal is dismissed.

5.

In the result, appeal of the Revenue is dismissed.

Order pronounced in the open court on the 16th December, 2019

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