DCIT CIR 11(2)(2), MUMBAI vs. SYSTEM AD SOLUTION INDIA P.LTD, MUMBAI

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ITA 3023/MUM/2017Status: DisposedITAT Mumbai03 August 2018AY 2011-123 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 the tax effect in these appeals was below the monetary limit prescribed by the CBDT for filing appeals. The Departmental Representative conceded that the appeals were not maintainable and did not fall under any exceptions.

What were the facts?

The Revenue filed appeals before the ITAT against orders passed by the CIT(A) which deleted additions made by the Assessing Officers. The tax effect of the relief granted by the CIT(A) in these cases was below Rs. 20 lacs.

What were the issues?

Maintainability of Revenue's appeals before the ITAT due to low tax effect, as per CBDT circulars.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “I” BENCH, MUMBAI

Before: SHRI SHAMIM YAHYA, AM & SHRI RAM LAL NEGI, JM

Hearing: 03.08.2018

O R D E R Per Ram Lal Negi, J. M.:

These appeals have been filed by Revenue against the orders passed by the respective Commissioners of Income Tax (Appeals), whereby the Ld. Commissioners (Appeals) have deleted the additions made by the AOs in the cases of respective assessees for the respective assessment years.

3 2. At the outset, it transpired that in the aforesaid cases, the tax effect of the relief granted by the Ld. Commissioners of Income Tax (Appeals) are below Rs.20 lacs, as per the limit fixed by the CBDT for filing the appeal before the ITAT vide CBDT Circular No. 3/2018, F. No. 279/Misc.142/2007-ITJ (Pt) dated 11th July, 2018 issued by Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, Government of India.

3.

We have gone through the orders of the Ld. Commissioners of Income Tax (Appeals) and the grounds of appeals. We find that the tax effects in the above referred appeals are less than Rs. 20 lacs.

4.

The Ld. Departmental Representative (DR) fairly conceded that these appeals are not maintainable in light of the above said CBDT Circular. The Ld. DR also did not point out that these appeals fall in any of the exceptions carved out in the above said circular. Accordingly, we dismiss the aforesaid appeals filed by the Revenue.

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