ACIT, NEW DELHI vs. SHRI MANISH PERIWAL, KOLKATA

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ITA 5544/DEL/2016Status: DisposedITAT Delhi20 April 2022AY 2008-092 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 appeals were not maintainable as the tax effect was below the monetary limit specified in the CBDT circular. Therefore, the appeals could not be filed by the department.

What were the facts?

The Revenue filed multiple appeals before the ITAT. The Departmental Representative submitted that these appeals were covered by a CBDT circular regarding monetary limits for filing appeals.

What were the issues?

The primary issue was whether the departmental appeals were maintainable before the ITAT given the tax effect and the CBDT circular on monetary limits for appeals.

AI-generated summary — verify with the full judgment below

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

Before: Dr. B. R. R. KumarSh. Yogesh Kumar US

For Respondent: Ms. Shivani Singh, CIT DR
Hearing: 20.04.2022Pronounced: 20.04.2022

Heard together (11 matters)

ITA No. 5544/Del/2016
ITA No. 5545/Del/2016
ITA No. 5546/Del/2016
ITA No. 5548/Del/2016
ITA No. 4406/Del/2017
ITA No. 2791/Del/2018
ITA No. 6071/Del/2016
ITA No. 6072/Del/2016
ITA No. 6073/Del/2016
ITA No. 6074/Del/2016
ITA No. 6075/Del/2016

Read from the judgment's own cause title. This page is filed under one of them.

Per Bench:

1.

At the outset, the ld. DR submitted that the appeals have been covered by the Circular No. 17/2019 dated 08/08/2019, the CBDT issued 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 ITA Nos.5544, 5545, 5546, 5548 & 6071 to 6075/Del/2016 2 & ITA No. 2791/Del/2018 Manish Periwal 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.

Admittedly, in the departmental appeal, the tax effect is less than Rs. 50 lacs, therefore, departmental appeal is not maintainable.

3.

In the result, all the appeals of the Revenue are dismissed. Order Pronounced in the Open Court on 20/04/2022.

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