ACIT, CENTRAL CIRCLE- 26, NEW DELHI vs. ARUNA CHAUDHARY, NEW DELHI

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ITA 4247/DEL/2018Status: DisposedITAT Delhi21 February 2023AY 2007-085 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the tax effect was indeed below the Rs. 50 lakhs limit as per CBDT Circular No. 17/2019. Therefore, the appeal was not maintainable.

What were the facts?

The Revenue filed an appeal against the CIT(Appeals) order for AY 2007-08. The assessee argued that the tax effect was below the CBDT prescribed limit of Rs. 50 lakhs.

What were the issues?

Whether the Revenue's appeal is maintainable before the Tribunal given the low tax effect, as per CBDT guidelines.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, [ DELHI BENCH : “ A” NEW DELHI ]

Before: DR. B. R. R. KUMAR & SH. YOGESH KUMAR U.S.

Hearing: 20.02.2023Pronounced: 21.02.2023

This appeal is filed by the Revenue against the order dated 09/03/2018 of the ld. Commissioner of Income Tax (Appeals)–29, New Delhi [hereinafter referred to CIT (Appeals)] for Assessment Year 2007-08.

2.

At the time of hearing, the learned Counsel for the assessee submitted that tax effect involved in this appeal is below the prescribed 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 8th

August, 2019, wherein the Revenue has 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 8th 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 14th 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.

5.

In the result, the appeal filed by the Revenue is dismissed.

Order pronounced in the Open Court on : 21st February, 2023.

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