JT.CIT (OSD)-14(1)(1), MUMBAI vs. M/S. ACCENTURE SOLUTIONS PRIVATE LTD(AS A SUCCESSOR TO M/S.ACCENTURE INDIA PRIVATE LIMITED), MUMBAI

ITA 2177/MUM/2018Status: DisposedITAT Mumbai09 December 2019AY 2007-084 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 Revenue's appeal was not maintainable as the tax effect was below the monetary limit prescribed by CBDT Circular No. 17 of 2019. The assessee's cross-objection was dismissed as not pressed.

What were the facts?

The Revenue filed an appeal against the order of the CIT(A) for AY 2007-08. The assessee also filed a cross-objection. Both parties agreed that the tax effect in the Revenue's appeal was below the revised monetary limit for filing appeals.

What were the issues?

The primary issue was whether the Revenue's appeal was maintainable given the tax effect was below the prescribed monetary limit for appeals to the ITAT.

Which sections of the Income-tax Act were involved?

N/A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “K”, BENCH

Before: SHRI R.C.SHARMA, AM & SHRI AMARJIT SINGH, JM

For Appellant: Shri Nikhil Tiwari (AR)

For Respondent: Shri Anand Mohan (CIT-DR) &, Shri Azhan Zain VP (Addl.CIT), Shri Nikhil Tiwari (AR)

Hearing: 05/12/2019Pronounced: 09/12/2019

Revenue by Shri Anand Mohan (CIT-DR) & Shri Azhan Zain VP (Addl.CIT) Assessee by Shri Nikhil Tiwari (AR) Date of Hearing 05/12/2019 Date of Pronouncement 09/12/2019 आदेश / O R D E R PER: R.C. SHARMA, A.M. The appeal filed by the revenue and cross objection filed by the assessee are directed against the order of the ld. CIT(A)-55, Mumbai

CO 116/Mum/2019 JCIT(OSD) Vs M/s Accenture Solutions Pvt. Ltd. dated 02/01/2018 for the A.Y. 2007-08 in the matter of order passed U/s 143(3) r.w.s. 144 of the Income Tax Act, 1961 (in short, the Act).

At the outset, the ld AR of the assessee has submitted that the tax effect in the appeal filed by the revenue is less than Rs. 50.00 lacs, therefore, in terms of CBDT Circular No. 17 of 2019 dated 08.08.2019, the appeal of the revenue deserves to be dismissed.

On the other hand, the ld CIT-DR has also agreed that the tax effect in the appeal filed by the revenue is less than Rs. 50.00 lacs.

We have considered the rival contentions and carefully gone through the orders of the authorities below and found that the tax effect in this appeal is not exceeding the monetary limit as revised by the CBDT vide Circular dated 08.08.2019 for the purpose of filing of appeal by the department before the Income Tax Appellate Tribunal from Rs. 20,00,000/- to Rs. 50,00,000/-. For ready reference, we reproduce the CBDT Circular No. 17 of 2019 dated 08.08.2019 as under:-

Further Enhancement of Monetary limits for filing of appeals by the Department before Income Tax Appellate Tribunal, High Courts and SLPs/appeals before Supreme Court - Amendment to Circular 3 of 2018 - Measures for reducing litigation.

Circular No. 3/2018 dated 11th July 2018 has been replaced by Circular No. 17/2019 dated 8th August 2019 to enhance Monetary limits for filing of appeals by the Department before

CO 116/Mum/2019 JCIT(OSD) Vs M/s Accenture Solutions Pvt. Ltd. Income Tax Appellate Tribunal, High Courts and SLPs/appeals before Supreme Court for reducing litigation.

Appeals/SLPs in Income- Monetary Limit Monetary Limit tax matters (Rs.) (previous (Rs.) limit) (Revised Limit) Before Appellate 20,00,000 50,00,000 Tribunal Before High Court 50,00,000 1,00,00,000 Before Supreme Court 1,00,00,000 2,00,00,000 • The Assessing Officer shall calculate the tax effect separately for every assessment year in respect of the disputed issues in the case of every assessee. If, in the case of an assessee, the disputed issues arise in more than one assessment year, appeal can be filed in respect of such assessment year or years in which the tax effect in respect of the disputed issues exceeds the monetary limit. No appeal shall be filed in respect of an assessment year or years in which the tax effect is less than the monetary limit. • Further, even in the case of composite order of any High Court or appellate authority which involves more than one assessment year and common issues in more than one assessment year, no appeal shall be filed in respect of an assessment year or years in which the tax effect is less than the monetary limit. • In case where a composite order/ judgment involves more than one assessee, each assessee shall be dealt with separately.”

Accordingly, the appeal of the department is not maintainable being monetary limit is less than/not exceeding Rs. 50,00,000/-.

The cross objection so filed by the assessee was not pressed by the ld AR of the assessee, therefore, the same is therefore dismissed as not pressed.

CO 116/Mum/2019 JCIT(OSD) Vs M/s Accenture Solutions Pvt. Ltd. 6. In the result, both i.e. appeal of the revenue and C.O. of the assessee are dismissed.

Order pronounced in the open court on 09th December, 2019.

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