In the tribunal case ITA No. 25/DEL/2019, the Additional Commissioner of Income Tax, Special Range-3, New Delhi, lodged an appeal against DCM Engineering Ltd., which has since been amalgamated into DCM Ltd. The case pertains to the assessment year 2013-14, reflecting a conflict regarding tax assessments and their implications.
The appeal was heard by the Delhi Bench ‘Friday- A’ of the Income Tax Appellate Tribunal, through video conferencing. The session was overseen by Shri H.S. Sidhu, Judicial Member, and Shri Anadee Nath Misshra, Accountant Member. This appeal is one among multiple cases listed under ITA No.- 4965/Del/2019 which encompass a variety of appellants and respondents, highlighting a broader scope of tax-related disputes under review during this period.
The tribunal’s decision in this case aligns with the Circular No. 17/2019 issued by the CBDT, which increased the monetary threshold for filing appeals to Rs. 50,00,000. As a result, the appeal by the Addl. CIT in ITA No. 25/DEL/2019 was considered not maintainable due to the tax effect being below the specified limit, leading to a dismissal in limine.
ITA 25/DEL/2019: Addl. CIT Appeals Against DCM Engineering Ltd. for AY 2013-14
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