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

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