DCIT, RISHIKESH vs. SHRI AMIT KUMAR SHARMA, RISHIKESH

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ITA 2905/DEL/2016Status: DisposedITAT Dehradun23 June 2023AY 2012-133 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 in view of CBDT Circular No. 17/2019, which raised the monetary limit for appeals to Rs. 50 lakhs and is applicable to pending appeals, the Revenue's appeal was not maintainable.

What were the facts?

The Revenue filed an appeal before the ITAT against an order concerning assessment year 2012-13. The Departmental Representative conceded that the tax effect involved was below Rs. 50 lakhs.

What were the issues?

The primary issue was the maintainability of the Revenue's appeal before the ITAT due to the tax effect being below the revised monetary limit set by the CBDT.

Which sections of the Income-tax Act were involved?

CBDT Circular No.17/2019

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DEHRADUN CIRCUIT BENCH: DEHRADUN

For Respondent: Smt. Poonam Sharma, Addl. CIT
Hearing: 21.06.2023Pronounced: 23.06.2023

This is an appeal against order dated 21.03.2016 passed by learned Commissioner of Income Tax (Appeals), Dehradun, pertaining to assessment year 2012-13.

2.

We have heard rival submissions and perused the materials on record.

3.

The learned Departmental Representative, at the outset, very fairly submitted that the tax effect involved in the issue involved in dispute before this tribunal is below Rs.50 lakhs. Therefore, in view of the recent CBDT Circular No.17/2019 dated 8th August, 2019, raising the monetary limit for filing of the appeal by the Revenue before the Tribunal to Rs.50 lakhs and the subsequent clarification of the CBDT, vide Notification dated 20th August, 2019 stating that the said Circular is applicable even to pending appeals, the appeal filed by the Revenue is not maintainable.

4.

After hearing the learned Departmental Representative, we find the tax effect involved in the grounds raised by the Revenue is admittedly below Rs.50 lakhs. Therefore, in view of the CBDT Circular No.17/2019 dated 8th August, 2019 raising the monetary limit for filing of the appeals by the Revenue before the Tribunal to Rs.50 lakhs and the subsequent clarification dated 20th August, 2019 to the effect that the said Circular is applicable even to 2 pending appeals, the appeal filed by the Revenue is not maintainable. Accordingly, the same is dismissed.

5.

However, if the Revenue at any point of time finds that the tax effect involved in the grounds of the Revenue is more than Rs.50 lakhs or that the same is falling under the exceptions provided in the said Circular, the Revenue may move necessary application for recall of this order.

6.

In the result, the appeal of the revenue is dismissed.

Order pronounced in Open Court on 23rd June, 2023

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