DCIT, CIRCLE- II, INTERNATIONAL TAXATION, DEHRADUN vs. GEORGE HAY HADDEN, DEHRADUN

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ITA 5208/DEL/2017Status: DisposedITAT Delhi22 November 2021AY 2013-142 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. The appeal did not fall under any exceptions mentioned in the CBDT circular.

What were the facts?

The Revenue filed an appeal before the ITAT against an order of the CIT(A). The tax effect in the appeal was below the monetary threshold prescribed by CBDT Circular No. 17/2019.

What were the issues?

Whether an appeal filed by the Revenue is maintainable when the tax effect is below the prescribed monetary limit by the CBDT circular.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DEHRADUN BENCH, DEHRADUN

Before: SHRI R.K. PANDA & SHRI V.P. RAO

Hearing: 22.11.2021

Date of hearing: 22.11.2021 Date of order : 22.11.2021

ORDER PER V.P. RAO, J.M. This appeal by the Revenue is directed against the order dated 08.06.2017 of CIT(A) for the assessment year 2013-14. 2. At the time of hearing, learned DR has fairly accepted the fact that the tax effect in the present appeal of the Revenue is below the threshold monetary limit provided by CBDT Circular No. 17/2019 dated 08th August 2019. Therefore, the same is not maintainable.

3.

Learned AR has submitted that the tax effect in the present appeal is below Rs.50.00 lacs as prescribed by CBDT Circular No. 17/2019 dated 08th August 2019 and therefore, the appeal of the Revenue is not maintainable and liable to be dismissed.

4.

In view of the undisputed fact that the tax effect in the present appeal of the Revenue is not exceeding the threshold monetary limit of Rs.50.00 lacs prescribed by CBDT Circular No. 17/2019 dated 08th August 2019, the appeal of the Revenue is not maintainable. It is also not a case falling in any of the exceptions provided in the CBDT Circular. Therefore, present appeal of the Revenue is dismissed being not maintainable on account of low tax effect. 5. In the result, the appeal of the Revenue is dismissed being not maintainable. Order pronounced in the open court on 22nd day of November, 2021 after conclusion of virtual hearing. (R.K. PANDA) JUDICIAL MEMBER Dated: 22/11/2021 ‘aks’

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