What did the Tribunal hold?

The Tribunal held that the Revenue's appeal was not maintainable as the tax effect was below the prescribed monetary limit of Rs. 50 lakhs, as clarified by CBDT circulars.

The Revenue filed an appeal before the ITAT against an order of the CIT(A). The assessee contended that the disputed amount was below the monetary limit prescribed by CBDT Circular No. 17/2019.

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.

ITO vs Smt. Sudershana Arora, New Delhi | ITAT Delhi 2022

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

Before: SHRI RAMA KANT PANDA & SHRI NARENDER KUMAR CHOUDHRY

For Appellant: Shri Umesh Takyar, Sr.D.R

For Respondent: Shri Deepesh Garg, Adv

PER RAMA KANT PANDA, A.M.: The aforesaid appeal has been filed by the Revenue against the impugned order dated 02.05.2011 passed by Commissioner of Income Tax (Appeals)-III, Delhi for the Assessment Year 2003-04.

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 pronounced in the open Court on 25th January, 2022.

ITO, NEW DELHI vs. SMT. SUDERSHANA ARORA, NEW DELHI

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