DCIT, DEHRADUN vs. M/S. T.R. BUILDERS, DEHRADUN

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ITA 3677/DEL/2015Status: DisposedITAT Dehradun25 September 2020AY 2009-102 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 Revenue's appeal as not maintainable due to the low tax effect, following the CBDT circular. Consequently, the Assessee's cross-objection was also dismissed as infructuous.

What were the facts?

The Revenue filed an appeal before the ITAT, and the Assessee filed a cross-objection. The Revenue's appeal had a tax effect below the monetary limit set by CBDT Circular No. 17/2019 for filing appeals.

What were the issues?

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

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DEHRADUN BENCH, DEHRADUN

Before: SHRI G.S. PANNU & SHRI K.N. CHARY

For Respondent: DR Assessee by :
Hearing: 25.09.2020Pronounced: 25.09.2020

Heard together (2 matters)

ITA NO. 3677/DEL/2015
CO NO. 162/DEL/2018

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

ORDER PER G.S. PANNU, VP :

This appeal by the Revenue and Cross Objection by the Assessee for the assessment year 2009-10 are directed against the order of Learned CIT(A), Dehradun dated 20.3.2015 2. Learned Counsel for the assessee has submitted that the tax effect in the appeal of the Revenue is below Rs. 50 lakhs. The CBDT in its Circular No.17/2019 dated 8th August, 2019 has revised the monetary limit for filing of the departmental appeals to the ITAT at Rs. 50 lakhs.

3.

Learned DR agreed that the tax effect in this appeal of the Revenue is below Rs. 50 lakhs.

4.

In view of the above position, we deem it proper to dismiss the appeal of the Revenue in the light of the Circular No.17/2019 of the CBDT dated 8th August, 2019, as not maintainable.

5.

Since we have already dismissed the appeal of the Revenue being not found maintainable on account of low tax effect, the Ld. Counsel for the assessee submitted that the cross-objection filed by the assessee may be treated as infructuous, and, accordingly, be dismissed.

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