DCIT (TDS)1(1), MUMBAI vs. ACCENTURE SERVICES P.LTD, MUMBAI

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ITA 4007/MUM/2015Status: DisposedITAT Mumbai09 November 20162 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 appeal was not maintainable as the tax effect involved was less than Rs. 10.00 lac, which was the revised monetary limit for filing appeals as per CBDT Circular No. 21/2015.

What were the facts?

The Revenue filed an appeal before the ITAT against an order passed by the CIT(A) which arose from an order under section 200A of the Income Tax Act. The assessment year was 2014-15.

What were the issues?

The primary issue was the maintainability of the Revenue's appeal before the ITAT based on the monetary limit prescribed by CBDT circulars.

Which sections of the Income-tax Act were involved?

Section 200A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “A”, MUMBAI

Before: SHRI R.C SHARMA & SHRI RAVISH SOOD

For Appellant: Shri. A. Ramachandran
For Respondent: Shri. Nikhil Tiwari
Hearing: 03/11/2016Pronounced: 09/11/2016

ORDER PER RAVISH SOOD, J.M:

The captioned appeal filed by the Revenue pertaining to assessment year 2014-15 is directed against an order passed by CIT(A)-59, Mumbai, which in turn, arises out of an order passed by the Deputy Commissioner of Income-

2.

At the very outset of the hearing of the appeal, it was submitted by the Ld. Departmental representative (for short ‘D.R’) that as the tax effect involved pertaining to the issue under consideration in this appeal was less than Rs.10.00 lac, therefore the appeal was not maintainable. The CBDT vide Circular No.21/2015, dated 10/12/2015 has revised the monetary limits for filing of appeals by the Department before the Income-tax appellate tribunal, retrospectively. Since the tax effect in dispute in the captioned appeal is stated to be below the monetary limit of Rs.10.00 lac specified in the CBDT Circular, dated 10/12/2015 (supra), the same is dismissed as not maintainable.

3.

In the result, appeal of the Revenue is dismissed.

Order pronounced in the open court on 09/11/2016

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