DCIT CENTRAL CIRCLE-27, NEW DELHI vs. SUNANDA, NEW DELHI

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ITA 2842/DEL/2019Status: DisposedITAT Delhi20 April 2022AY 2010-112 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 filed by the Revenue was not maintainable due to the low tax effect, as per CBDT Circular No. 17/2019. The appeal was dismissed on this ground.

What were the facts?

The Revenue filed an appeal before the ITAT against an order of the CIT(A). The assessee did not appear for the hearing. The tax effect involved in the appeal was below Rs. 50 lakhs.

What were the issues?

The primary issue was the maintainability of the Revenue's appeal before the Tribunal based on the monetary limit prescribed by CBDT circulars.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH : B : NEW DELHI

Before: SHRI R.K. PANDA & SHRI ANUBHAV SHARMA

For Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR
Hearing: 20.04.2022Pronounced: 20.04.2022

(Appellant) (Respondent) Assessee by : None Revenue by : Shri Rajesh Kumar Dhanesta, Sr. DR Date of Hearing : 20.04.2022 Date of Pronouncement : 20.04.2022 ORDER

PER R.K. PANDA, AM:

1.

This appeal filed by the Revenue is directed against the order dated 14.01.2019 of the CIT(A)-29, New Delhi, relating to assessment year 2010-11.

2.

None appeared on behalf of the assessee. Since the tax effect involved in the grounds raised by the Revenue is below Rs.50 lakhs, therefore, this appeal was taken for hearing.

3.

A perusal of the record shows that tax effect involved in the grounds raised by the Revenue is below Rs.50 lakhs. The CBDT, vide Circular No.17/2019 dated 8th August, 2019 has raised the monetary limit for filing of appeal by the Revenue before the Tribunal to Rs.50 lakhs. Vide Notification dated 20th August, 2019 it has been clarified that the revised monetary limit so mentioned in the Circular No.17/2019 is applicable even to pending

appeals. Since, in the instant case, admittedly, the tax effect involved in the grounds raised by the Revenue is below Rs.50 lakhs, therefore, in view of the CBDT Circular No.17/2019 dated 8th August, 2019 and the subsequent clarification by the CBDT on 20th August, 2019 to the effect that the said Circular is applicable even to pending appeals, the appeal filed by the Revenue is not maintainable. Accordingly, the same is dismissed.

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