DCIT, CENTRAL CIRCLE, DEHRADUN vs. VIPUL MAHESHWARI, HARIDWAR

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ITA 7185/DEL/2018Status: DisposedITAT Dehradun25 September 2020AY 2016-173 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 agreed that the tax effect was below the monetary limit specified in the CBDT circular. Consequently, the appeal filed by the Revenue was dismissed as not maintainable.

What were the facts?

The Revenue filed an appeal before the ITAT against an order of the CIT(A). The assessee argued that the tax effect was below Rs. 50 lakhs, making the appeal non-maintainable as per CBDT Circular No. 17/2019.

What were the issues?

The primary issue was the maintainability of the Revenue's appeal before the Tribunal due to the tax effect being below the threshold stipulated by CBDT Circular No. 17/2019.

AI-generated summary — verify with the full judgment below

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

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

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

This appeal filed by the revenue is directed against the order dated 31st August, 2018 of Ld. CIT(A)-IV Kanpur relating to assessment year 2016-17.

DCIT vs Vipul Maheshwari 2. Ld. Counsel for the assessee at the outset submitted that the tax effect involved in the grounds raised by the revenue is admittedly below Rs. 50 lakhs. Therefore in view of the recent CBDT Circular No. 17/2019 dated 8th August, 2019 the appeal filed by the revenue is not maintainable. Ld. DR fairly conceded that the tax effect involved in the grounds raised by the revenue is below Rs. 50 lakhs and therefore the CBDT circular is applicable to the present case.

3.

After hearing both the sides 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.

DCIT vs Vipul Maheshwari 4. In the result, appeal filed by the Revenue is dismissed.

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