DCIT, DEHRADUN vs. M/S. GANGA REALTORS (P) LTD., DEHRADUN

ITA 4862/DEL/2016Status: DisposedITAT Dehradun05 March 2021AY 2010-113 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 held that the appeal was not maintainable due to the low monetary limit prescribed by CBDT Circular No. 17/2019, which also applied to pending appeals. The Revenue was given liberty to refile if exceptions applied.

What were the facts?

The Revenue filed an appeal before the ITAT. The assessee did not appear, and an adjournment request was rejected. The Departmental Representative conceded that the appeal's monetary value was below the prescribed limit for filing appeals.

What were the issues?

The primary issue was the maintainability of the appeal before the ITAT in light of revised monetary limits for filing appeals as per CBDT circulars.

Which sections of the Income-tax Act were involved?

Not Applicable

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DEHRADUN CIRCUIT BENCH: DEHRADUN

Hearing: 05.03.2021Pronounced: 05.03.2021

ORDER PER SUDHANSHU SRIVASTAVA, JM: This appeal is preferred by the Revenue against order dated 31.03.2016 passed by the Learned Commissioner of Income Tax (Appeals)-2, Agra (Camp at Dehradun) {CIT(A)} for Assessment Year 2010-11.

DCIT vs. M/s Ganga Realtors (P) Ltd.

2.0 When the case was called out for hearing, an application for adjournment was placed before us seeking adjournment of the hearing to some later date. However, after going through the case file, we are of the opinion that given the facts of the case, the Bench can proceed ex-parte qua the assessee with the hearing of this case.

Accordingly, we reject the application for adjournment.

3.0 The Ld. Sr. Departmental Representative (DR) fairly submitted that the monitory value involved in this appeal was much less than the monitory limit prescribed for preferring appeals before the Income Tax Appellate Tribunal. The Ld. Sr. DR fairly accepted that this appeal was not maintainable in view of the CBDT vide Circular No.17/2019 dated 08.08.2019 has revised the monetary limit for filing the appeals before the Tribunal to Rs.50 Lacs.

Further, CBDT vide letter dated 20.08.2019 has also clarified that Circular No.17/2019 would be applicable to all pending appeals. In such circumstances, the present appeal filed by the Revenue in case of low tax effect is not maintainable.

4.0 Before parting, we clarify here that the Revenue shall be at liberty to approach the Tribunal for re-institution of appeal, if the DCIT vs. M/s Ganga Realtors (P) Ltd. requisite material is brought to show that the appeal is protected by the exceptions prescribed in para-10 of the Circular dated 11.07.2018.

5.0 In conclusion, by applying the CBDT Circular dated 08.08.2019 and letter dated 20.08.2019 (supra), the captioned appeal of the Revenue is dismissed as withdrawn/not pressed.

6.0 In the final result, the appeal of the Revenue stands dismissed.

Order pronounced in the open Court on 05/03/2021.

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