DCIT (INTERNATIONAL TAXATION), NEW DELHI vs. M/S. SMS MEVAC UK LTD., NEW DELHI

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ITA 5653/DEL/2016Status: DisposedITAT Delhi25 September 2025AY 2013-14Bench: SHRI M. BALAGANESH (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal held that the appeal was not maintainable in light of the revised monetary limits for filing appeals, as stipulated by a CBDT Circular. The appeal was consequently dismissed as withdrawn.

What were the facts?

The appeal arose from an assessment order passed under Section 143(3) of the Income-tax Act, 1961. The Departmental Representative pointed out that the appeal was to be withdrawn due to a low tax effect.

What were the issues?

Whether the appeal is maintainable given the revised monetary limit for filing appeals by the Revenue.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “D”: NEW DELHI

Before: SHRI M. BALAGANESH & SHRI VIMAL KUMAR

For Appellant: Shri Percy Pardiwalla, Sr. Adv, Ms. Richa Agarwal, CA
For Respondent: Shri M. S. Netharpal, CIT DR
Hearing: 25/09/2025Pronounced: 25/09/2025

O R D E R PER M. BALAGANESH, A. M.: The appeal in AY 2013-14, arises out of 1. the order of the Commissioner of Income Tax (Appeals)-43, New Delhi [hereinafter referred to as ‘ld. CIT(A)’, in short] in Appeal No. 90/2016-17 dated 17.08.2016 against the order of assessment passed u/s 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 25.04.2016 by the Assessing Officer, JCIT, Circle-3(1)(2), New Delhi (hereinafter referred to as ‘ld. AO’).

2.

However, Ld. Departmental Representative (DR) pointed out that the present appeal is to be withdrawn as the tax effect involved in the case is below Rs.60 Lacs.

3.

The CBDT vide Circular No.09/2024 dated 17.09.2024 has revised the monetary limit for filing the appeals before the Tribunal to Rs.60 Lacs and the said Circular would be applicable to all pending appeals. In such circumstances, the present appeal filed by the Revenue in case of low tax effect is not maintainable.

4.

Before parting, we clarify here that the Revenue shall be at liberty to approach the Tribunal for re-institution of appeal, if the requisite material is brought to show that the appeal is protected by the exceptions prescribed in para-3.1 and 3.2 of the Circular dated 17.09.2024.

5.

In conclusion, by applying the CBDT Circular dated 17.09.2024, the captioned appeal of the Revenue is dismissed as withdrawn/not pressed.

6.

In the final result, the appeal of the Revenue stands dismissed.

Order pronounced in the open court on 25/09/2025.

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