DCIT-8(2)(1), MUMBAI vs. SIEMENS LIMITED(SUCCESSOR IN INTEREST TO SIEMENS BUILDING TECHNOLOGIES PVT LTD), MUMBAI

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ITA 613/MUM/2018Status: DisposedITAT Mumbai10 August 2018AY 2009-103 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 noted that as per CBDT Circular No. 3/2018, appeals with a tax effect of Rs. 20.00 lakhs or less are generally not to be pursued, unless they fall under specific exceptions. The revenue could not demonstrate that the issues in dispute fell under any exceptions.

What were the facts?

The revenue filed appeals against orders of the CIT(A) granting relief to the assessees. The quantum of dispute in these appeals was less than Rs. 20.00 lakhs.

What were the issues?

Whether the revenue's appeals should be dismissed in limine due to low tax effect, as per CBDT circulars, when the issues do not fall under any exceptions.

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

I.T.A. No.613/Mum/2018
I.T.A. Nos. 1224/Mum/2018

Read from the judgment's own cause title. This page is filed under one of them.

1 30,48,658/- Siemens Limited (Successor in interest to Siemens Building Technologies Pvt. Ltd.) 2 35,00,000/- D.N.H Spinner Pvt. Ltd. (ITA. No. 1224/M/2018( The CBDT has issued a new Circular No.3/2018 dated 11.07.2018 in supersession of its earlier Circular No.21/2015 dated 10.12.2015. According to the Circular No.3/2018, the revenue is precluded from pursuing its appeal if the tax effect is Rs.20.00 lakhs or less. Apparently the issue in dispute does not fall in any of the exceptions provided in paragraph 10 of the Circular No.3/2018, referred above. The Ld D.R, however, sought time to get a certificate from the PCIT/CIT concerned that the grounds urged in this appeal does not fall under any of the exceptions specified in the said circular. However, from the available material, he could not point out that the issue contested in this appeal fall in any of the exceptions.

3.

We have noticed that the tax effect involved in this appeal is less than Rs.20.00 lakhs and the issue contested herein also apparently does not fall in any of the exceptions specified in the Circular. Accordingly we dismiss the appeal of the revenue in limine. However, the revenue is given liberty to move miscellaneous application seeking recall of this order, if it is found that the issue contested in this appeal falls in any of the exception provided in paragraph 10 of the Circular.

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