ADIT, NEW DELHI vs. M/S. ERICSSON TELEPHONE CORPORATION INDIA AB (BRANCH), NEW DELHI

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ITA 2019/DEL/2012Status: DisposedITAT Delhi29 August 2018AY 2003-042 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 accepted the submission that the tax effect was below the threshold stipulated in the CBDT circular. Therefore, the appeal filed by the Revenue was not maintainable and was dismissed.

What were the facts?

The Revenue filed an appeal before the ITAT against an order of the CIT(A). The assessee submitted that the tax effect involved was below Rs. 20 lakhs, making the appeal not maintainable as per CBDT Circular No. 03/2018.

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 to pending appeals.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “I-2”, NEW DELHI

Before: SHRI R. K. PANDA & SMT. BEENA A. PILLAI

For Appellant: Shri Vishal Kalra, Adv
For Respondent: Shri H. K. Choudhary, CIT-DR, Shri Vishal Kalra, Adv

Department by : Shri H. K. Choudhary, CIT-DR : Assessee by Shri Vishal Kalra, Adv. Date of hearing : 29-08-2018 Date of pronouncement : 29-08-2018 O R D E R

PER R. K. PANDA, AM :

1.

This appeal filed by the Revenue is directed against the order dated 28.02.2012 of CIT(A)- XX, New Delhi relating to assessment year 2003-04.

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 para 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 29th August, 2018.

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