DCIT (International Taxation), Dehradun V. M/s. Saipem Portugal Commercio Maritime SU LDA, Dehradun

ITA 2135/DEL/2016

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 5210 (ITAT-DEHRADUN)
• Duration Of Justice: 5 year(s) 4 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-09-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Appeal Filed On: 19-04-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: T S MAPWAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, DEHRADUN BEFORE SH. AMIT SHUKLA, JUDICIAL MEMBER DR. B. R. R. KUMAR, ACCOUNTANT MEMBER ITA NO. 2135/DEL/2016 : ASSTT. YEAR : 2011-12 DCIT(INTERNATIONAL TAXATION), CIRCLE-2, DEHRADUN VS SAIPEM PORTUGAL COMMERCIO MARITIME SU LDA, C/O NANGIA & CO., 3 RD FLOOR, NCR PLAZA, NEW CANTT. ROAD, DEHRADUN (APPELLANT) (RESPONDENT) PAN NO. A A ICS0784N ASSESSEE BY : SH. AMIT ARORA, CA REVENUE BY : SH. T. S. MAPWAL, SR. DR DATE OF HEAR ING: 17 . 09 .20 21 DATE OF PRONOUNCEMENT: 17 .0 9 .20 21 ORDER PER DR. B. R. R. KUMAR, ACCOUNTANT MEMBER: THE PRESENT APPEAL HAS BEEN FILED BY THE REVENUE A GAINST THE ORDER OF THE LD. CIT(A)-2, NOIDA DATED 11.02.20 16. 2. ACCORDING TO CIRCULAR NO. 17/2019 DATED 08/08/20 19, THE CBDT IN SUPERSESSION OF EARLIER INSTRUCTIONS HAS DI RECTED THAT DEPARTMENTS APPEALS BEFORE ITAT SHALL NOT BE FILED IN CASES WHERE THE TAX EFFECT DOES NOT EXCEED THE MONETARY L IMIT OF RS. 50 LACS. THE TAX WILL NOT INCLUDE ANY INTEREST THE REON. IT IS FURTHER CLARIFIED THAT EVEN IF IN THE CASE OF AN ASSESSEE, DISPUTED ISSUES ARISE IN MORE THAN ONE ASSESSMENT Y EAR, APPEAL CANNOT BE FILED IN RESPECT OF SUCH ASSESSMENT YEAR OR YEARS IN WHICH THE TAX EFFECT IN RESPECT OF DISPUTED ISSUES EXCEEDS THE MONETARY LIMIT SO SPECIFIED. ITA NO. 2135/DEL/2016 SAIPEM PORTUGAL COMMER CIO MARITIME 2 3. ADMITTEDLY, IN THE DEPARTMENTAL APPEAL, THE TAX EFFECT IS LESS THAN RS. 50 LACS, THEREFORE, DEPARTMENTAL APPE AL IS NOT MAINTAINABLE. THE LD. DR COULD NOT BRING TO OUR NO TICE ANY EXCEPTIONS MENTIONED IN THE SAID CIRCULAR. 4. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISMI SSED. ORDER PRONOUNCED IN THE OPEN COURT ON 17/09/2021. SD/- SD/- (AMIT SHUKLA) (DR. B. R. R. KUMAR) JUDICIAL MEMBER ACC OUNTANT MEMBER DATED: 17/09/2021 *SUBODH KUMAR, SR. PS* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR