DCIT, CENTRAL CIRCLE-14, NEW DELHI vs. MEENA GUPTA, DELHI

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ITA 1918/DEL/2019Status: DisposedITAT Delhi30 November 2022AY 2012-132 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 as the tax effect was less than the monetary limit prescribed by the CBDT circular. The Revenue could not provide any exceptions to this rule.

What were the facts?

The Revenue filed an appeal before the ITAT. The assessee is Meena Gupta. The appeal was filed for the assessment year 2012-13.

What were the issues?

Whether the departmental appeal is maintainable before the ITAT when the tax effect is below the prescribed monetary limit as per CBDT circular.

Which sections of the Income-tax Act were involved?

Circular No. 17/2019

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘E’, NEW DELHI

Before: Dr. B. R. R. KumarSh. Yogesh Kumar US

For Appellant: CA &
For Respondent: Ms. Sarita Kumari, CIT DR
Hearing: 30.11.2022Pronounced: 30.11.2022

Per Dr. B. R. R. Kumar, Accountant Member:

1.

The present appeal has been filed by the Revenue against the order of the ld. CIT(A)-XXVI, New Delhi dated 28.12.2018.

2.

According to Circular No. 17/2019 dated 08/08/2019, the CBDT in supersession of earlier instructions has directed that department’s appeals before ITAT shall not be filed in cases where the tax effect does not exceed the monetary limit of Rs. 50 lacs. The tax will not include any interest thereon. It is further clarified that even if in the case of an assessee, disputed issues arise in more than one assessment year, appeal cannot be filed in respect of such assessment year or years in which the tax effect in respect of disputed issues exceeds the monetary limit so specified.

2 Meena Gupta 3. Admittedly, in the departmental appeal, the tax effect is less than Rs. 50 lacs, therefore, departmental appeal is not maintainable. The Ld. DR could not bring to our notice any exceptions mentioned in the said Circular.

4.

In the result, the appeal of the Revenue is dismissed. Order Pronounced in the Open Court on 30/11/2022.

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