DCIT, CENTRAL CIRCLE, DEHRADUN vs. GRAPHIC ERA EDUCATIONAL SOCIETY, DEHRADUN

ITA 1849/DEL/2018Status: DisposedITAT Dehradun25 September 2020AY 2012-132 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 appeals filed by the Revenue. This decision was based on the CBDT's Circular No. 17/2019, which revised the monetary limit for departmental appeals to the ITAT to Rs. 50 lakhs.

What were the facts?

The Revenue filed appeals before the ITAT for assessment years 2012-13 and 2014-15. The tax effect in these appeals was below the revised monetary limit set by the CBDT for filing departmental appeals.

What were the issues?

The primary issue was the maintainability of the Revenue's appeals before the ITAT due to the tax effect being below the monetary limit prescribed by the CBDT.

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

Hearing: 25.09.2020Pronounced: 25.09.2020

PER G.S. PANNU, VP :

These appeals by the Revenue for the assessment years 2012-13 & 2014-15 are directed against the respective orders of Learned CIT(A)-IV, Kanpur dated 21.12.2017.

2 ITA-1849&1850/Del/2018

Learned Counsel for the assessee has submitted that the tax effect in these appeals 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.

Learned DR agreed that the tax effect in these appeals of the Revenue is below Rs. 50 lakhs. 4. In view of the above position, we deem it proper to dismiss both the appeals of the Revenue in the light of the Circular No.17/2019 of the CBDT dated 8th August, 2019, as not maintainable. 5. In the result, both the appeals of the Revenue are dismissed.

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