ITO, NEW DELHI vs. M/S. AMROP INTERNATIONAL PVT. LTD., GURGAON

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ITA 6359/DEL/2015Status: DisposedITAT Delhi17 October 2018AY 2011-122 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 tax effect being below the threshold stipulated in CBDT Circular No. 03/2018. The appeal was accordingly dismissed.

What were the facts?

The Revenue filed an appeal before the ITAT against an order of the CIT(A). The assessee's representative pointed out that the tax effect was below Rs. 20 lac.

What were the issues?

The primary issue was the maintainability of the Revenue's appeal based on the tax effect and the applicability of CBDT Circular No. 03/2018.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH : A : NEW DELHI

Before: SHRI R.K. PANDA & SHRI KULDIP SINGH

For Appellant: Shri Tarun Tulsani, CA
For Respondent: Shri B.P. Singh, Sr.DR
Hearing: 17.10.2018Pronounced: 17.10.2018

BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER Assessment Year: 2011-12 ITO, Vs. Amrop International Pvt. Ltd., 7th Floor, Tower-B, Ward-2(3), New Delhi. Global Business Park, M.G. Road, Gurgaon. PAN: AAAC14043A (Appellant) (Respondent) Assessee by : Shri Tarun Tulsani, CA Revenue by : Shri B.P. Singh, Sr.DR Date of Hearing : 17.10.2018 Date of Pronouncement: 17.10.2018 ORDER

PER R.K. PANDA, AM:

1.

This appeal by the Revenue is directed against the order dated 11th September, 2015 of the CIT(A)-I. New Delhi, relating to Assessment Year 2011-12.

2.

The ld. AR, at the outset, submitted that the tax effect involved in the grounds raised by the Revenue is below Rs.20 lac and, therefore, in view of the recent CBDT Circular No.03/2018 dated 11th July, 2018, the appeal filed by the Revenue is not maintainable and has to be dismissed. The ld. DR fairly conceded that the tax effect involved in the grounds raised by the Revenue is, admittedly, below Rs.20 lac. We, therefore, hold that the appeal filed by the Revenue is not maintainable in view of the CBDT Circular No.03/2018 dated 11th July, 2018 which is applicable even to pending appeals. However, if the Revenue, at any point of time, finds that the case of the Revenue falls under any of the clauses as per amended para 10 of the said Circular, vide Notification dated 20th August, 2018, the Revenue is at liberty to file Miscellaneous Application for revival of the appeal. The appeal filed by the Revenue is, accordingly, dismissed.

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