What did the Tribunal hold?

The Tribunal held that the CBDT circular, which sets a monetary limit for appeals, also applies to pending appeals. Therefore, the Revenue's appeal was not maintainable.

The Revenue filed an appeal before the ITAT against an order of the CIT(A). The assessee contended that the disputed amount was below the monetary limit prescribed by CBDT Circular No. 17/2019.

What were the issues?

The primary issue was the maintainability of the Revenue's appeal before the ITAT based on the monetary limit prescribed by CBDT circulars.

DCIT vs Shreevaas Infrabuild Pvt. Ltd… | ITAT Dehradun 2021

Income Tax Appellate Tribunal, DEHRADUN BENCH DEHRADUN

Before: SHRI AMIT SHUKLA & Dr. B.R.R. KUMAR

For Appellant: Shri N.C. Updhyaya, Sr.D.R

For Respondent: Shri Rajesh Malhotra, CA

O R D E R PER Dr. B.R.R. KUMAR, AM

The aforesaid appeal has been filed by the assessee against the impugned order dated 21.02.2019 passed by Commissioner of Income Tax (Appeals)-IV, Kanpur for the Assessment Year 2011-12.

Before us, ld. counsel for the assessee submitted that the total disputed amount as raised in the Revenue’s appeal is below the monetary prescribed limit of Rs.50 lac as per CBDT Circular No.17/2019 dated 08.08.2019, the appeal of the Revenue is not maintainable.

Further CBDT vide clarification dated 20.08.2019 has clarified that the aforesaid circular will apply to all pending appeals also. Accordingly, the appeal of the Revenue is dismissed as non maintainable as the tax effect is below Rs.50 lakhs.

In the result, the appeal filed by the Revenue is dismissed. Order pronounced in the open Court on 12th November, 2021

DCIT, CENTRAL CIRCLE, DEHRADUN vs. SHREEVAAS INFRABUILD PVT. LTD., RISHIKESH

What did the Tribunal hold?

What were the facts?

What were the issues?

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