DCIT CORPORATE CIRCLE 2(2), CHENNAI vs. ISP INFRASTRUCTURE PVT. LTD., CHENNAI
In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal accepted the assessee's submission regarding the low tax effect. As per CBDT Circular No. 17/2019, appeals with a tax effect below ₹50,00,000/- are not to be filed before the Tribunal.
What were the facts?
The Revenue filed an appeal before the ITAT against the order of the CIT(A) for AY 2014-15. The assessee submitted that the tax effect in the appeal was below the monetary limit prescribed by the CBDT for filing appeals.
What were the issues?
Whether the Revenue's appeal is maintainable before the Tribunal given the tax effect is below the prescribed monetary limit.
AI-generated summary — verify with the full judgment below
Before: Shri Duvvuru RL Reddy & Shri S. Jayaraman
O R D E R
PER DUVVURU RL REDDY, JUDICIAL MEMBER:
This appeal filed by the Revenue is directed against the order of the ld. Commissioner of Income Tax (Appeals) 6, Chennai dated 15.03.2018 relevant to the assessment year 2014-15.
At the time of hearing the ld. Counsel for the assessee has submitted that the tax effect in this appeal filed by the Revenue is less than the monetary limit of ₹.50,00,000/- fixed by the CBDT to file an appeal by the Revenue before the Tribunal as per the CBDT Circular No. 17/2019, dated 08.08.2019. The ld. DR fairly conceded the submissions made by the ld. Counsel for the assessee. Being so, the Revenue authorities are precluded from filing the appeal before the Tribunal, since the tax effect is less than ₹.50,00,000/- in this appeal. Accordingly, the appeal filed by the Revenue is dismissed as un-admitted.
In the result, the appeal filed by the Revenue is dismissed. Order pronounced on the 4th October, 2019 at Chennai.
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