ACIT,CIRCLE-3(1), NEW DELHI vs. APM INFRASTRUCTURE PVT. LTD., NEW DELHI

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ITA 6563/DEL/2017Status: DisposedITAT Delhi12 July 2021AY 2014-152 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 in the departmental appeal was less than Rs. 50 lacs. As no exceptions were brought to notice, the appeal was not maintainable.

What were the facts?

The Revenue filed an appeal before the ITAT. The CBDT Circular No. 17/2019 directs that departmental appeals shall not be filed if the tax effect does not exceed Rs. 50 lacs.

What were the issues?

Whether the departmental appeal is maintainable before the ITAT considering the monetary limit prescribed by CBDT Circular No. 17/2019.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES ‘A’, NEW DELHI

Before: Sh. Amit ShuklaDr. B. R. R. Kumar

For Respondent: Smt. Kirti Sankratyayan, Sr. DR
Hearing: 12.07.2021Pronounced: 12.07.2021

Per Amit Shukla, Judicial Member:

1.

The present appeal has been filed by the Revenue against the order of the ld. CIT(A)-I, New Delhi dated 09.08.2017.

2.

According to Circular No. 17/2019 dated 08/08/2019, the CBDT in supersession of earlier instructions has directed that department’s appeals before ITAT shall not be filed in cases where the tax effect does not exceed the monetary limit of Rs. 50 lacs. The tax will not include any interest thereon. It is further clarified that even if in the case of an assessee, disputed issues arise in more than one assessment year, appeal cannot be filed in respect of such assessment year or years in which the tax effect in respect of disputed issues exceeds the monetary limit so specified.

2 APM Infrastructure Pvt. Ltd. 3. Admittedly, in the departmental appeal, the tax effect is less than Rs. 50 lacs, therefore, departmental appeal is not maintainable. The Ld. DR could not bring to our notice any exceptions mentioned in the said Circular.

4.

In the result, the appeal of the Revenue is dismissed. (Order Pronounced in the Open Court on 12/07/2021).

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