ACIT CENTRAL CIRCLE-18, NEW DELHI vs. SATISH KUMAR PAWA, NEW DELHI

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ITA 4158/DEL/2019Status: HeardITAT Delhi13 June 2022AY 2010-113 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 is not maintainable as per CBDT Circular No. 17/2019 due to the low tax effect. The appeal was accordingly dismissed.

What were the facts?

The revenue filed an appeal against the order of the CIT(A) for the assessment year 2010-11. The tax effect of the appeal was found to be less than Rs. 50 lakhs.

What were the issues?

The primary issue was the maintainability of the revenue's appeal based on the tax effect in light of CBDT Circular No. 17/2019.

AI-generated summary — verify with the full judgment below

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

Before: SH. N. K. BILLAIYA & SH.YOGESH KUMAR US

Hearing: 13/06/2022Pronounced: 13/06/2022

This appeal filed by the revenue is preferred against the order of the CIT(A)-27, New Delhi dated 08.02.2019 for A.Y. 2010-11.

2.

The grievance of the revenue show that the tax effect would be less than Rs. 50 lakhs, therefore, this appeal is not maintainable as per CBDT Circular No. 17/2019 dated 08.08.2019.

3.

This appeal is, accordingly, dismissed with liberty to the revenue to approach the Tribunal as per the provisions of law, should it feel that the tax effect is more than Rs. 50 lakhs.

4.

In the result, the appeal filed by the revenue is dismissed.

The order is pronounced in the open court on 13.06.2022.

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