ACIT, Circle- 17(1), New Delhi V. Mutti Foods India Pvt. Ltd., New Delhi

ITA 5817/DEL/2018

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 3270 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 10 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-07-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2015-2016
• Appeal Filed On: 06-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect; Retrospective amendment; Tax effect

Judgement Text

1 ITA No. 5817/Del/2018 ACIT Vs. M/s. Mutti Foods India IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR US, JUDICIAL MEMBER I.T.A. No. 5817/DEL/2018 (A.Y 2015-16) ACIT, Circle : 17 (1) New Delhi. (APPELLANT) Vs. M/s. Mutti Foods India Pvt. Ltd., Flat No. 11, Ganpati Apartment, Toot Sarai, Malviya Nagar, New Delhi–110 017. PAN No. AAHCM5170D (RESPONDENT) ORDER PER YOGESH KUMAR US, JM 1. This appeal is filed by the Revenue against the order dated 27.07.2018 of the ld. Commissioner of Income Tax (Appeals)–6, New Delhi [hereinafter referred to CIT (Appeals)] for Assessment Year 2015-16. 2. At the time of hearing, the learned Counsel for the assessee submitted that tax effect involved in this appeal is below the prescribed Assessee by : Shri K.V.S.R. Krishna, C.A.; Department by: Ms. Rinku Singh, [CIT] – D. R.; Date of Hearing 26.07.2022 Date of Pronouncement 26.07.2022 2 ITA No. 5817/Del/2018 ACIT Vs. M/s. Mutti Foods India 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 8 th August, 2019, wherein the parties have 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 8 th 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 14 th 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. 3 ITA No. 5817/Del/2018 ACIT Vs. M/s. Mutti Foods India 5. In the result, the appeal filed by the Revenue is dismissed. Order pronounced in the open court on : 26/07/2022. Sd/- Sd/- ( N. K. BILLAIYA ) (YOGESH KUMAR US) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated : 26/07/2022 *MEHTA* Copy forwarded to : 1. Appellant 2. Respondent 3. CIT 4. CIT (Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI Draft dictated 26.07.2022 Draft placed before author 26.07.2022 Approved Draft comes to the Sr.PS/PS 02.08.2022 Order signed and pronounced on 02.08.2022 File came to P.S. 02.08.2022 File sent to the Bench Clerk 02.08.2022 Date on which file goes to the AR Date on which file goes to the Head Clerk. Date of dispatch of Order. Date of uploading on the website