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

ITA 5653/DEL/2016

AI Insights

The case involves an appeal by the Deputy Commissioner of Income Tax (DCIT), Circle-3(1)(2), New Delhi against M/s. SMS Mervac UK Ltd concerning the assessment year 2013-14. The appeal was initially against the order of the Commissioner of Income Tax (Appeals)-43, New Delhi, which itself was an appeal against the order of assessment passed under section 143(3) of the Income-tax Act, 1961 by the Assessing Officer, JCIT, Circle-3(1)(2), New Delhi. However, the Departmental Representative (DR) pointed out that the tax effect involved was below Rs. 60 Lacs, thus making the appeal not maintainable under the revised monetary limit set by the CBDT Circular. Consequently, the Tribunal dismissed the appeal as withdrawn/not pressed.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 793721 (ITAT-DELHI)
• Duration Of Justice: 8 year(s) 10 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-09-2025
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2013-2014
• Appeal Filed On: 03-11-2016
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M. S. NETHARPAL
• Assessee Lawyers: PERCY PARDIWALLA
• Keywords: Tax effect
• Section: 143(3)

Judgement Text

"Page | 1 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No. 5653/Del/2016 (Assessment Year: 2013-14) DCIT, Circle-3(1)(2), New Delhi Vs. M/s. SMS Mervac UK Ltd, C/o Mohinder Puri & Co, CAs, 1A-D, Vandhna Building, 11, Tolstoy Marg, New Delhi-110001 (Appellant) (Respondent) PAN:AAMCS7139M Assessee by : Shri Percy Pardiwalla, Sr. Adv Ms. Richa Agarwal, CA Revenue by: Shri M. S. Netharpal, CIT DR Date of Hearing 25/09/2025 Date of pronouncement 25/09/2025 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No. 5653/Del/2016 for AY 2013-14, arises out of 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. Printed from counselvise.com ITA No. 5653/Del/2016 M/s. SMS Mervac UK Ltd Page | 2 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. -Sd/- -Sd/- (VIMAL KUMAR) (M. BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 25/09/2025 A K Keot Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi Printed from counselvise.com "