What did the Tribunal hold?

The Tribunal held that the departmental appeal is not maintainable as the tax effect is below the prescribed monetary limit. The Learned DR could not point out any exceptions to the circular.

The Revenue filed an appeal before the ITAT. The appeal was filed despite the tax effect being less than the monetary limit prescribed by CBDT Circular No. 17/2019.

What were the issues?

The primary issue was the maintainability of the Revenue's appeal before the ITAT based on the monetary limit stipulated by CBDT Circular No. 17/2019.

ACIT vs Rohtash Singh, New Delhi | ITAT Delhi 2022

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

Before: Sh. Saktijit DeyDr. B. R. R. Kumar

Hearing: 05.07.2022Pronounced: 13.07.2022

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

The present appeal has been filed by the Revenue against the order of the ld. CIT(A)-15, New Delhi, dated 26.08.2019.

As per the instant Circular No. 17/2019 dated 08/08/2019 inforce, 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 Rohtash Singh 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.

In the result, the appeal of the Revenue is dismissed. Order Pronounced in the Open Court on 13/07/2022.

ACIT, CIRCLE- 44(1), NEW DELHI vs. ROHTASH SINGH, NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

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