DCIT, GURGAON vs. M/S. PAY U PAYMENTS INDIA PVT. LTD., GURGAON

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ITA 2020/DEL/2016Status: DisposedITAT Delhi27 February 2019AY 2010-114 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 dismissed the Revenue's appeal based on CBDT Circular No. 3/2018, which revised the monetary limit for filing appeals to the ITAT at Rs. 20 lakhs. The circular also directed withdrawal or non-pressing of pending appeals below this limit.

What were the facts?

The Revenue filed an appeal against the CIT(A)'s order deleting an addition of Rs. 52.62 lakhs. The tax effect of the appeal was less than Rs. 20 lakhs.

What were the issues?

Whether the Revenue's appeal should be dismissed on the grounds of low tax effect as per CBDT circulars.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘B’,

Before: SHRI N. K. BILLAIYA, & MS. SUCHITRA KAMBLE

For Appellant: Ms. Ashima Neb, Sr. DR
For Respondent: Shri Aman Kumar, Shri Anand Bansal, CA
Hearing: 26/02/2019Pronounced: 27/02/2019

ORDER PER N. K. BILLAIYA, ACCOUNTANT MEMBER:

This appeal by the Revenue is preferred against the order of the ld. CIT(A) – 1, Gurgaon dated 10.02.2016 pertaining to A.Y 2010-11.

2.

The sole grievance of the Revenue is that the CIT(A) erred in deleting the addition amounting to Rs. 52.62 lakhs.

3.

The grievance of the Revenue itself shows that the tax effect is less than Rs. 20 lakhs. This appeal by the Revenue has to be dismissed in the light of the CBDT Circular No. 3/2018 dated 11.07.2018 by which the Board has revised the monetary limit for filing of appeals by the department before the ITAT and the monetary limit has been fixed at Rs. 20 lakhs. The Board at Clause 13 of the said Circular has clarified as under:

“This Circular will apply to SLPs/appeals/cross objections/references to be filed henceforth in Supreme Court/High Court/Tribunal and it shall also apply retrospectively to pending SLPs/appeals/cross objections/ references. The pending appeals below the specified tax limit in para 3 above may be withdrawn/not pressed.”

4.

In the light of the aforesaid CBDT Circular, the appeal filed by the Revenue is dismissed.

5.

In the result, the appeal of the revenue in is dismissed.

Order pronounced in the open court on 27.02.2019.

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