ACIT, CIRCLE- 1, HALDWANI vs. SHANTI REFRIGERATION INDUSTRIES PVT. LTD., PANTNAGAR

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ITA 41/DDN/2019Status: DisposedITAT Dehradun15 December 2022AY 2013-144 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 was below the monetary limit prescribed by the CBDT for filing appeals. Therefore, the appeal filed by the Revenue was not maintainable.

What were the facts?

The Revenue filed an appeal before the ITAT against the order of the CIT(Appeals). The assessee contended that the tax effect involved was below the prescribed limit of Rs. 50 lakhs as per CBDT circulars.

What were the issues?

Whether an appeal filed by the Revenue is maintainable when the tax effect is below the monetary limit prescribed by CBDT circulars.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, [ DELHI BENCH : “DB” NEW DELHI ]

Before: DR. B. R. R. KUMAR & SHRI YOGESH KUMAR US

Hearing: 15.12.2022Pronounced: 16.12.2022

This appeal is filed by the assessee against the order of the ld. Commissioner of Income Tax (Appeals), Haldwani [hereinafter referred to CIT (Appeals) dated 17/05/201901/03/2019 for assessment year 2013-14.

2.

At the time of hearing, the learned Counsel for the assessee submitted that tax effect involved in this appeal is below the prescribed limit of Rs.50 lakhs, as fixed by the CBDT and requested to dismiss the appeal on account of low tax effect.

3.

Perusal of the aforesaid appeal filed by the Revenue apparently show that the same is having low tax effect as per CBDT Circular No.17/2019 dated 8th August, 2019, wherein the Revenue has been directed not to prefer any appeal in case the tax effect is less than Rs.50,00,000/- and this factual position has been fairly conceded by the learned Senior Departmental Representative.

4.

We have heard both the parties and perused the material on record. Perusal of CBDT Circular (supra) shows that monetary limit for filing the appeal by the parties before the Tribunal, Hon'ble High Court and Hon'ble Supreme Court has been revised. In view of the CBDT Circular No.17/2019 dated 8th August, 2019 having retrospective effect as coordinate Bench of the Tribunal in case of Dinesh Madhavlal Patel [TS-469-ITAT-2019(Ahd)] 2019-TIOL-1556-ITAT-AHM dated 14th August, 2019 has already decided the issue as to the applicability of the captioned circular to the pending appeals in affirmative. We are of the considered view that the aforesaid appeal is not maintainable due to low tax effect i.e. less than Rs.50,00,000/- hence, the aforesaid appeal filed by the Revenue is hereby dismissed having been become infructuous. However, in case, the present appeal is found to be maintainable at any stage for any technical reasons, the Revenue shall be at liberty to seek recall of this order under relevant provisions of law.

5.

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

Order pronounced in the Open Court on : 16.12.2022.

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