DCIT, NEW DELHI vs. M/S. ALCATEL LUCENT PORTUGAL SA, NEW DELHI

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ITA 3409/DEL/2015Status: DisposedITAT Delhi28 August 2018AY 2002-032 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 tax effect of the assessed income was below the monetary limit prescribed by CBDT Circular No. 03/2008 for filing appeals. Therefore, the appeal was not maintainable.

What were the facts?

The Revenue filed an appeal before the ITAT against an order concerning the quantum of assessment for Assessment Years 2002-03 and 2003-04. The total income assessed by the Assessing Officer was Rs. 20,26,273/-.

What were the issues?

The primary issue was the maintainability of the Revenue's appeal before the ITAT due to low tax effect, as per CBDT guidelines.

Which sections of the Income-tax Act were involved?

Section 147,Section 144C(1)

AI-generated summary — verify with the full judgment below

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

Before: SHRI AMIT SHUKLA & SHRI PRASHANT MAHARISHI

For Appellant: Shri Surender Pal, Sr.D.R
For Respondent: Shri Shagun Mahajan, CA

PER AMIT SHUKLA, J.M.: The aforesaid appeal has been filed by the Revenue against the impugned order dated 18.03.2015 passed by Commissioner of Income Tax (Appeals)-XLII, New Delhi for the quantum of assessment passed u/s.147 r.w.s. 144C(1) for the Assessment Year 2002-03 & 2003-04.

2.

Admittedly, the total income assessed by the Assessing Officer is only Rs.20,26,273/- 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 28th August, 2018.

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