ACIT, CIRCLE- 3, NAINITAL vs. MARUTI NANDAN SAH, NAINITAL

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ITA 4508/DEL/2018Status: DisposedITAT Dehradun24 December 2021AY 2009-102 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 dismissed the Revenue's appeal as not maintainable, citing the CBDT circular that revised the monetary limit for departmental appeals to the ITAT. The Revenue can approach for recall if the tax effect is higher or falls under exceptions.

What were the facts?

The Revenue filed an appeal before the ITAT for AY 2009-10. The assessee's counsel pointed out that the tax effect in the appeal was below the monetary limit prescribed by CBDT Circular No. 17/2019 for filing departmental appeals.

What were the issues?

Whether the Revenue's appeal is maintainable before the ITAT considering the revised monetary limits prescribed by CBDT circulars.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES “FRIDAY” : NEW DELHI

Before: SHRI R.K. PANDA & SHRI CHALLA NAGENDRA PRASAD

Hearing: 24.12.2021Pronounced: 24.12.2021

This appeal by the Revenue for the assessment year 2009-10 is directed against the order of Learned CIT(A), Haldwani dated 05.04.2018. 2. Learned Counsel for the assessee has submitted that the tax effect in the appeal of the Revenue is below Rs. 50 lakhs. The CBDT in its Circular No.17/2019 dated 8th August, 2019 has revised the monetary limit for filing of the departmental appeals to the ITAT at Rs. 50 lakhs.

2 ITA.No.4508/Del/2018

3.

Learned CIT(DR) agreed that the tax effect in this appeal of the Revenue is below Rs. 50 lakhs.

4.

In view of the above position, we deem it proper to dismiss the appeal of the Revenue in the light of the Circular No.17/2019 of the CBDT dated 8th August, 2019, as not maintainable. However, if on a later date, the Revenue finds that the tax effect in dispute in the aforesaid appeal is more than the limit prescribed or it is protected by any of the exceptions provided in the CBDT Circular, it shall be at liberty to approach the Tribunal for recall of the order and reinstitution of the appeal for adjudication on merits. The Tribunal shall consider such application, as per the extant law. 5. In the result, in view of the aforesaid discussion, the Revenue’s appeal stands dismissed.

Order pronounced in the open court at the time of virtual hearing itself i.e., on 24.12.2021.

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