JCIT (OSD), CIRCLE-27(2), NEW DELHI vs. WHIZDOM EDUCARE PVT LTD, NEW DELHI

PDF · subscribers
ITA 3216/DEL/2019Status: DisposedITAT Delhi11 May 2022AY 2015-162 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 below Rs. 50 lakhs, as per the CBDT circular and its subsequent clarification.

What were the facts?

The Revenue filed an appeal against the order of the CIT(A). The assessee contended that the disputed amount was below the monetary limit prescribed by CBDT Circular No. 17/2019.

What were the issues?

Maintainability of Revenue's appeal due to low tax effect as per CBDT circulars.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “F” DELHI

Before: SHRI SAKTIJIT DEY & SHRI PRADIP KUMAR KEDIA

For Respondent: Shri Vijay Kataria, Sr.DR

PER PRADIP KUMAR KEDIA, A.M.: The captioned appeal has been filed at the instance of the Revenue against the order of the Commissioner of Income Tax (Appeals)-IX, New Delhi dated 31.01.2019 passed under Section 143(3) of the Income Tax Act, 1961 (the Act).

2.

Before us, ld. counsel for the assessee submitted that the total disputed amount which is below the monetary prescribed limit of Rs.50 lac as per CBDT Circular No.17/2019 dated 08.08.2019, appeal of the Revenue are not maintainable.

3.

Further CBDT vide clarification dated 20.08.2019 has clarified that the aforesaid circular will apply to all pending appeals also.

1.

Accordingly, the captioned appeal of the Revenue is dismissed as non maintainable as the tax effect is below Rs.50 lakhs.

4.

In the result, the captioned appeal filed by the Revenue is dismissed. Order was pronounced in the open Court on 11/05/2022.

Recent GST High Court judgments

Search GST case law →