ITO, NEW DELHI vs. SMT. MURTI DEVI, DELHI
In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal held that the Revenue's appeal was not maintainable due to a low tax effect, as per CBDT Circular No.17/2019. Consequently, the Assessee's cross-objection was also dismissed as infructuous.
What were the facts?
The Revenue filed an appeal and the Assessee filed a cross-objection before the ITAT. The Revenue's appeal was for AY 2008-09. The Revenue conceded that the appeal had a low tax effect.
What were the issues?
The primary issue was the maintainability of the Revenue's appeal before the ITAT in light of the CBDT's monetary limits for appeals.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘C’, NEW DELHI
Before: Dr. B. R. R. KumarSh. Yogesh Kumar US
Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
Per Bench 1. This appeal is filed by the Assessee and the Cross objection is filed by the Revenue against the order of the ld CIT(A)-13, New Delhi for AY 2008-09. 2. Perusal of the aforesaid appeal filed by the Revenue apparently show that the same is having low tax effect as per CBDT Circular No.17/2019 dated 8th August, 2019 vide which the Revenue has been directed not to prefer any appeal in case the tax effect is less than Rs.50,00,000/- and this factual position has been fairly conceded by the Ld. D.R. The Ld. A.R. contended that the appeal of the Revenue may be dismissed in the light of CBDT Circular (supra).
We have heard the parties on the issue in controversy and perused the material on record. Perusal of CBDT Circular (supra) shows that monetary limit for filing the appeal by the Department before the Tribunal, Hon'ble High Court and Hon'ble Supreme Court has been revised.
In view of the CBDT Circular No.17/2019 dated 8th August, 2019 having retrospective effect as coordinate Bench of the Tribunal in case of Dinesh Madhavlal Patel [TS-469-ITAT-2019(Ahd)] 2019-TIOL-1556-ITAT-AHM dated 14th August, 2019 has already decided the issue as to the applicability of the captioned circular to the pending appeals in affirmative and what has been discussed above, we are of the considered view that the aforesaid appeal is not maintainable because of low tax effect i.e. less than Rs.50,00,000/- hence, the aforesaid appeal filed by the Revenue is hereby dismissed having been become infructuous.
In view of the above, the CO filed by the Assessee becomes infructuous and hence, dismissed.
6.
Order Pronounced in the Open Court on 18/11/2022.
Recent GST High Court judgments
Search GST case law →- Sushama Mishra vs. The Commissioner Of CT And GST, Odisha, KatakOrissa · 28 Oct 2026
- Saudamini Samantray vs. Assistant Commissioner Of State Tax, CT And GST, Bhubaneswar IiOrissa · 28 Oct 2026
- M/S. Keshav Rice Mill, Ganjam vs. Chief Commissioner, CT And GST, Odisha, KatakaOrissa · 28 Oct 2026
- M/S. Nanda Contruction PVT. LTD., Angul vs. Additional Commissioner, GST And Central Excise Commissionerate, SundergarhOrissa · 28 Oct 2026
- M/S Utkal Suppliers,Ganjam vs. Assistant Commissioner Of CT And GST, Ganjam-I Circle,GanjamOrissa · 28 Oct 2026
