DCIT, CIRCLE, YAMUNANAGAR vs. M/S YAMUNA POWER & INFRASTRUCTURE LTD., JAGADHRI

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ITA 1274/CHANDI/2019Status: DisposedITAT Chandigarh28 May 2020AY 2014-151 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 dismissed the Department's appeal due to low tax effect, as per the CBDT circular. The dismissal was not an affirmation of the lower authority's order on merits, and the legal issue was left open.

What were the facts?

The Department filed an appeal before the ITAT. The CBDT issued a circular clarifying that appeals below a revised monetary limit would be withdrawn by the Department. The present appeal fell within this revised limit.

What were the issues?

Whether the Department's appeal should be withdrawn and dismissed due to low tax effect as per the CBDT circular.

AI-generated summary — verify with the full judgment below

ITA No.1274-Chd-2019 M/s Yamuna Power & Infrastructure Limited, Jagadhri. 2 It has been further clarified by the CBDT vide F.No. 279/Misc./ITJ dated 20.08.2019 that the revised monetary limit mentioned in Circular No. 17 of 2019 is applicable to all the pending SLPs/ appeals/ cross-objections / references and that all such pending appeals within the revised limit shall be withdrawn by the Department on or before 31.10.2019. 4. In view of the aforesaid discussion, the present appeal filed by the Department is dismissed due to low tax effect. It is, however, clarified that the dismissal of the above appeal shall not be taken to be affirmation of the order of the CIT(A) on merits. The legal issue raised by the Revenue is being left open to be adjudicated in an appropriate case.

In the result, the appeal of the Revenue stands dismissed.

Order pronounced on 28.05.2020 (संजय गग" / SANJAY GARG) (एन. के. सैनी / N.K. SAINI) उपा"य" /Vice President "या"यकसद"य/ Judicial Member Dated : 28.05.2020 “आर.के.” आदेशक"""त"ल"पअ"े"षत/ Copy of the order forwarded to : 1. अपीलाथ"/ The Appellant

2.

""यथ"/ The Respondent 3. आयकरआयु"त/ CIT 4. आयकरआयु"त (अपील)/ The CIT(A)

5.

"वभागीय""त"न"ध, आयकरअपील"यआ"धकरण, च"डीगढ़/ DR, ITAT, CHANDIGARH 6. गाड"फाईल/ Guard File

आदेशानुसार/ By order, सहायकपंजीकार/

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