What did the Tribunal hold?

The Tribunal held that the appeal filed by the Revenue is not maintainable due to the low tax effect, as per the applicable CBDT circular. However, the Revenue can file a miscellaneous application for revival if the case falls under amended provisions.

The Revenue filed an appeal before the ITAT. The assessee submitted that the tax effect involved in the appeal was below Rs. 20 lakhs, making it non-maintainable as per CBDT Circular No. 03/2018.

What were the issues?

Whether an appeal filed by the Revenue is maintainable when the tax effect is below the threshold stipulated by the CBDT circular.

ACIT vs M/S. Coperion Ideal Pvt. Ltd… | ITAT Delhi 2018

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

Before: SHRI R. K. PANDA & SHRI SUDHANSHU SRIVASTAVA

For Appellant: Shri Sanat Kapoor, Adv

For Respondent: Shri Raghunath, Sr.DR, Shri Sanat Kapoor, Adv

Department by : Shri Raghunath, Sr.DR Assessee by : Shri Sanat Kapoor, Adv. Date of hearing : 20-09-2018 Date of pronouncement : 20-09-2018 O R D E R PER R. K. PANDA, AM :

This appeal filed by the Revenue is directed against the order dated 08.03.2016 of the CIT(A)- 43, New Delhi relating to assessment year 2010-11. 2. The ld. counsel for the assessee, at the outset, submitted that the tax effect involved in the grounds raised by the Revenue is below Rs.20 lakhs. Therefore, in view of the latest CBDT Circular No.03/2018 [F.No.279/Misc.142/2007-ITJ (Pt)] dated 11th July, 2018 which is applicable even to pending appeals, the appeal filed by the Revenue is not maintainable.

3. The ld. DR on the other hand fairly admitted that the tax effect involved in the impugned appeal is less than Rs.20 lakhs and therefore, the appeal filed by the Revenue has to be dismissed. He, however, requested that if at any point of time it is noticed that the case of the Revenue falls under any of the amended

10 of the Circular vide Notification dated 20.08.2018, the Revenue should be allowed to file Miscellaneous Application for revival of the appeal. 4. After hearing both the sides, we find the tax effect involved in the grounds raised by the Revenue in the impugned appeal is admittedly below Rs.20 lakhs. Therefore, 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 20.08.2018, the Revenue is at liberty to file Miscellaneous Application for revival of the appeal.

5. In the result, the appeal filed by the Revenue is dismissed in the terms indicated above. Order pronounced in the open Court at the time of hearing itself i.e. on this 20th day of September, 2018.

ACIT, NEW DELHI vs. M/S. COPERION IDEAL PVT. LTD., NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments