DCIT 10(3), MUMBAI vs. SOHAMS FOUNDATION ENGINEERING P.LTD, MUMBAI

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ITA 1916/MUM/2013Status: DisposedITAT Mumbai03 February 2017AY 2009-102 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 Revenue was precluded from pursuing the appeal due to CBDT Circular No. 21/2015, which sets monetary limits for appeals. Therefore, the appeal was dismissed.

What were the facts?

The Revenue filed an appeal against the CIT(A)'s order granting relief of ₹20 lakhs in respect of disallowed expenses. The tax effect of this dispute was less than ₹10 lakhs.

What were the issues?

Whether the Revenue's appeal is maintainable given the low tax effect and CBDT circulars limiting appeals.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “E” Bench, Mumbai

Before: Shri B.R. Baskaran (AM)& Shri Pawan Singh (JM)

For Appellant: Shri B.N. Rao
For Respondent: Ms. Radha K. Narang
Hearing: 1.2.2017Pronounced: 1.2.2017

The appeal filed by the Revenue is directed against the order dated 10.12.2017 passed by the learned CIT(A)-21, Mumbai and it relates to A.Y. 2009-10.

2.

We noticed that the Revenue is contesting relief of ` 20 lakhs granted by the learned CIT(A) in respect of disallowance made out of expenses. Hence, the quantum dispute is ` 20 lakhs only and, accordingly, tax effect would work out to less than ` 10 lakhs. In view of the Circular No. 21/2015 dated 10.12.2015 issued by CBDT, the Revenue is precluded from pursuing this appeal. Accordingly, we dismiss this appeal in limine.

3.

In the result, appeal filed by the Revenue is dismissed.

Order has been pronounced in the Court on 1.2.2017.

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