DCIT, CIRCLE- II, INTERNATIONAL TAXATION, DEHRADUN V. WALTER SHEFFIELD, DEHRADUN

ITA 5067/DEL/2017

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 9291 (ITAT-DEHRADUN)
• Duration Of Justice: 4 year(s) 6 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-02-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 06-08-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect; 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. 5067/Del/2017 : Asstt. Year : 2013-14 DCIT, International Taxation, Circle-II, Dehradun-248001 Vs Walter Sheffield, C/o Nangia & Co., 1 st Floor, IDA, 46, EC Road, Dehradun (APPELLANT) (RESPONDENT) PAN No. DHWPS2399L Assessee by : Sh. Amit Arora, Adv. Revenue by : Sh. T. S. Mapwal, Sr. DR Date of Hearing: 10.11.2021 Date of Pronouncement: 07.02.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the Revenue against the order of the ld. CIT(A)-2, Noida dated 08.06.2017. 2. According to Circular No. 17/2019 dated 08/08/2019, the CBDT in supersession of earlier instructions has directed that department’s appeals before ITAT shall not be filed in cases where the tax effect does not exceed the monetary limit of Rs. 50 lacs. The tax will not include any interest thereon. It is further clarified that even if in the case of an assessee, disputed issues arise in more than one assessment year, 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. 5067/Del/2017 Walter Sheffield 2 3. Admittedly, in the departmental appeal, the tax effect is less than Rs. 50 lacs, therefore, departmental appeal is not maintainable. The Ld. DR could not bring to our notice any exceptions mentioned in the said Circular. 4. In the result, the appeal of the Revenue is dismissed. Order Pronounced in the Open Court on 07/02/2022. Sd/- Sd/- (Amit Shukla) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 07/02/2022 *Subodh* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR