DCIT, NEW DELHI vs. M/S. R.M. ENTERTAINMENT, NEW DELHI

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ITA 5217/DEL/2015Status: DisposedITAT Delhi26 November 2018AY 2012-133 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 low tax effect. Therefore, the appeal was dismissed.

What were the facts?

The Revenue filed an appeal before the ITAT against an order of the CIT(A). The amount in dispute was Rs. 40,66,923. The tax effect was below the prescribed monetary limit for filing appeals by the Department before the ITAT.

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 circular.

AI-generated summary — verify with the full judgment below

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

Before: SHRI AMIT SHUKLA & SHRI L.P. SAHU

For Appellant: Shri Shailesh Kumar, Sr.D.R
For Respondent: Shri Sant Kapoor, Adv

PER AMIT SHUKLA, J.M.: The aforesaid appeal has been filed by the Revenue against the impugned order dated 25.05.2015 passed by the Commissioner of Income Tax (Appeals)-XXX, New Delhi.

2.

Here in this appeal of the Revenue, the amount in dispute is Rs.40,66,923/- 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.

3.

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

Order pronounced in the open Court on 26th November, 2018.

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