What did the Tribunal hold?

The Tribunal held that the Revenue's appeal was not maintainable as the tax effect was below the prescribed monetary limit of Rs.50 lakhs. This circular was also clarified to apply to pending appeals.

The Revenue filed an appeal before the ITAT. 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 the Revenue's appeal before the ITAT due to the tax effect being below the monetary limit prescribed by CBDT circulars.

ITO vs Pradeep Shrivastava, Noida | ITAT Delhi 2022

Income Tax Appellate Tribunal, DELHI BENCH “F” DELHI

Before: SHRI PRADIP KUMAR KEDIA & SHRI NARENDER KUMAR CHOUDHRY

For Appellant: Shri Shailender Masaldan, CA

For Respondent: Shri T. Kipgen, CIT-DR

PER PRADIP KUMAR KEDIA, A.M.: The aforesaid appeal has been filed by the assessee against the impugned order dated 28.09.2018 passed by Commissioner of Income Tax (Appeals)-I, Noida for the Assessment Year 2009-10.

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

Further CBDT vide clarification dated 20.08.2019 has clarified that the aforesaid circular will apply to all pending appeals also. Accordingly, the appeal of the Revenue is dismissed as non maintainable as the tax effect is below Rs.50 lakhs.

In the result, the appeal filed by the Revenue is dismissed. Order was pronounced in the open Court on 18/04/2022.

ITO WARD-2(4), NOIDA vs. PRADEEP SHRIVASTAVA, NOIDA

What did the Tribunal hold?

What were the facts?

What were the issues?

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