DCIT (International Taxation), New Delhi V. M/s. Andritz AG, New Delhi

MA 788/DEL/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3891 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 8 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-06-2022
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 13-10-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PRABJOT SINGH
• Keywords: Tax effect; Tax effect
• Section: 268A

Judgement Text

Page 1 of 4 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE, SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER MA No.788/Del/2019 (Arising out of ITA No.2622/Del/2017) ASSESSMENT YEAR 2012-13 Dy.CIT, Circle-1(1),(1), International Taxation, New Delhi. Vs. M/s Andriz AG C/o Mohinder Puri & Co., CAs, 1D Vandhna, 11 Tolstoy Marg, New Delhi-110 001 PAN-AAFCA 6700M (Appellant) (Respondent) Appellant By Sh. Prabjot Singh, Authorized Representative Respondent by Sh. M. Barnwal, Senior Departmental Representative ORDER PER ANADEE NATH MISSHRA, AM: (A) By consolidated order dated 20.08.2019, the appeal filed by Revenue was dismissed on the ground that the tax effect was less than Rs.50,00,000/- In this regard, Bench of Income Tax Appellate Tribunal (“ITAT” for short) took cognizance of Circular No.17/2019 dated 08.08.2019 issued by CBDT wherein it was directed that MA.788/Del/2019 DCIT vs. M/s Andritz AG Page 2 of 4 monetary limit for filing Departmental appeal was enhanced to Rs.50,00,000/-. The relevant portion of the aforesaid order dated 20.08.2019 of ITAT is reproduced is under: “2. Admittedly, the tax effect in these Departmental Appeals is less than Rs.50 Lakhs. Vide Circular No.3/2018 Dated ll th July, 2018 issued by CBDT under section 268A of the I.T. Act, it has been directed that the Department shall not file appeal before the Tribunal in case where the tax effect does not exceed the monetary limit of Rs.20 lakhs. It is also directed that this instruction will apply retrospectively to pending appeals and appeals to be filed henceforth in the Tribunal. Pending appeals below the specified tax limit may be withdrawn/not pressed by the Department. Recently, the CBDT vide Circular No.17/2019 Dated 08.08.2019 amended its earlier Circular No.3/2018 (Supra) whereby it has been directed that monetary limit for filing the Departmental appeal in Income Tax Cases may be enhanced further through this amendment in para-3 of the Circular mentioned above and accordingly, the monetary limit for filing the appeal before the Appellate Tribunal have been enhanced to Rs.50 lakhs. Since Circular No.17/2019 Dated 08.08.2019 have been issued to amend its earlier Circular No.3/2018 dated 11.7.2018 (Supra), therefore, all the conditions of earlier Circular No.3/2018 shall apply accordingly. This view is supported by the ITAT, Ahemedabad 'A' Bench decision dated 14 th August, 2019 passed in the case of Income Tax Officer, Ward 3(2), Ahmedabad vs. Dinesh Madhvlal Patel and 627 others passed in ITA No. 1398/Ahd/2004 (AY 1998-99).” (B) This Miscellaneous Application before us, has been filed by Revenue stating that tax effect involved in the case is MA.788/Del/2019 DCIT vs. M/s Andritz AG Page 3 of 4 Rs.55,32,686/- which is much higher than monetary limit of Rs.50,00,000/- prescribed by the aforesaid CBDT Circular dated 08.08.2019. The Miscellaneous Application contains the request for restoration of Revenue’s appeal and its adjudication on merits. (C) At the time of hearing before us, Revenue was represented by the Learned Senior Departmental Representative whereas the assessee was represented by the Learned Authorized Representative. The representatives of both sides were in agreement at the time of hearing before us that the tax effect in Revenue’s appeal vide ITA No.2622/Del/2017 for Asst. Year 2012-13 more than Rs.50,00,000/-; and further that Revenue’s appeal should be restored for decision on merits. (D) In view of the foregoing; and as both sides were in agreement, we restore the Revenue’s appeal in ITA No.2622/Del/2017 for Asst. Year 2012-13 for de-novo order on merits by a regular Bench of ITAT. Accordingly, Miscellaneous Application filed by Revenue is allowed. MA.788/Del/2019 DCIT vs. M/s Andritz AG Page 4 of 4 (E) In the result, this Miscellaneous Application filed by Revenue is allowed. Our order was already pronounced orally on 17 th June, 2022 in Open Court, in the presence of Learned Senior Departmental Representative, after conclusion of the hearing. Now this order in writing is signed today on 21.06.2022. Sd/- Sd/- (CHALLA NAGENDRA PRASAD) (ANADEE NATH MISSHRA) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 21.06.2022 Pk Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI