DCIT, CIRCLE- 1(1), NEW DELHI vs. A & A INFRASTRUCTURE PVT. LTD., NEW DELHI

PDF · subscribers
ITA 2520/DEL/2018Status: DisposedITAT Delhi25 July 2022AY 2014-153 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 filed by the Revenue was not maintainable due to the tax effect being below the revised monetary limit specified in the CBDT circular. The appeal was accordingly dismissed.

What were the facts?

The Revenue filed an appeal before the ITAT, but the assessee argued that the tax effect was below the monetary limit for appeals set by CBDT Circular No. 17/2019. The Revenue's counsel conceded to this fact.

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 the CBDT for filing appeals.

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, DELHI BENCH : A : NEW DELHI

Before: SHRI C.M. GARG & SHRI PRADIP KUMAR KEDIA

For Appellant: Shri Ruchesh Sinha, Advocate
For Respondent: Shri Kanav Bali, Sr. DR
Hearing: 25.07.2022Pronounced: 25.07.2022

ORDER

PER C.M. GARG, JM:

1.

This appeal filed by the Revenue is directed against the order dated 20.11.2017 of the CIT(A)-32, New Delhi, relating to assessment year 2014-15.

2.

The ld. counsel for the assessee, at the outset, submitted that the tax effect involved in the grounds raised by the Revenue 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.

3.

The ld. DR, on the other hand, fairly conceded that the tax effect involved in the grounds raised by the Revenue being below Rs.50 lakhs, the appeal filed by the Revenue squarely falls within the ambit of the recent CBDT Circular No.17/2019 dated 8th August, 2019 and the subsequent clarification dated 20th August, 2019.

4.

After hearing both the sides, 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 limits 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 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.

Recent GST High Court judgments

Search GST case law →