DCIT(TDS), DEHRADUN vs. SRI GURU RAM RAI MISSION MANAGING COMMITTEE, DEHRADUN

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ITA 2842/DEL/2018Status: DisposedITAT Dehradun25 September 2020AY 2017-183 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) for AY 2017-18. 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 due to the low tax effect, considering the CBDT's revised monetary limits for filing appeals.

Which sections of the Income-tax Act were involved?

Not Applicable

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “G”: NEW DELHI

Before: SHRI R.K. PANDA & SHRI SUDHANSHU SRIVASTAVA

For Respondent: Shri S.K. Chatterjee, Sr. DR
Hearing: 25/09/2020

This appeal filed by the revenue is directed against the order dated 7th February, 2018 of Ld. CIT(A)-IV Dehradun relating to assessment year 2017-18.

DCIT vs Sri Guru Ram Rai Mission Managing Committee 2. None appeared on behalf of the assessee. Therefore, this appeal is being decided on the basis of material available on record after hearing the Ld. DR.

3.

After hearing the Ld. DR and on perusal of the record we find the tax effect involved in the grounds raised by the revenue is admittedly below Rs. 50 lakhs. Therefore, in view of Circular No. 17/2019 dated 8th August, 2019 issued by the CBDT raising the monetary limit to Rs. 50 lakhs for filing of appeals by the revenue before the Tribunal and subsequent clarification dated 20th August, 2019 that the above circular applies even to the pending appeals, the appeal filed by the revenue is not maintainable. Accordingly the appeal filed by the revenue is dismissed on account of low effect.

4.

However if the revenue at any point of time finds that tax effect involved in the grounds raised by the revenue is more than Rs. 50 lakhs the revenue is at liberty to move appropriate application for revival of the appeal.

5.

In the result, appeal filed by the Revenue is dismissed.

DCIT vs Sri Guru Ram Rai Mission Managing Committee Order pronounced in the Open Court at the time of hearing itself i.e. on 25th September, 2020.

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