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Income Tax Appellate Tribunal, DELHI BENCH “B”, NEW DELHI
Before: SHRI CHANDRA MOHAN GARG & SHRI ANADEE NATH MISSHRA
PER CHANDRA MOHAN GARG, JUDICIAL MEMBER :
This is an appeal by the department against the order dated 29/07/2016 of CIT(A)-2, New Delhi for AY 2012-13. 2. Perusal of the aforesaid appeal filed by the Revenue
apparently show that the same is having low tax effect as per CBDT
2 ITA No.5637/Del./2016
Circular No.17/2019 dated 8th August, 2019 vide which the Revenue
has been directed not to prefer any appeal in case the tax effect is
less than Rs.50,00,000/- and this factual position has been fairly
conceded by the Ld. D.R. The Ld. A.R. contended that the appeal of
the Revenue may be dismissed in the light of CBDT Circular (supra).
We have heard the parties on the issue in controversy and
perused the material on record. Perusal of CBDT Circular (supra)
shows that monetary limit for filing the appeal by the Department
before the Tribunal, Hon'ble High Court and Hon'ble Supreme Court
has been revised.
In view of the CBDT Circular No.17/2019 dated 8th August, 4.
2019 having retrospective effect as coordinate Bench of the Tribunal
in case of Dinesh Madhavlal Patel [TS-469-ITAT-2019(Ahd)] 2019-TIOL-1556-ITAT-AHM dated 14th August, 2019 has
already decided the issue as to the applicability of the captioned
circular to the pending appeals in affirmative and what has been
discussed above, we are of the considered view that the aforesaid
appeal is not maintainable because of low tax effect i.e. less than
Rs.50,00,000/- hence, the aforesaid appeals filed by the Revenue is
hereby dismissed having been become infructuous. However, in
case, the present appeal is found to be maintainable at any stage
3 ITA No.5637/Del./2016
for any technical reasons, the Department shall be at liberty to seek
recall of this order under relevant provisions of law. Order pronounced in open court on this 2nd day of November,
2021.
Sd/- Sd/-
(ANANDEE NATH MISSHRA) (CHANDRA MOHAN GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER *Binita* Dated : 02/11/2021 Copy forwarded to: 1.Appellant 2.Respondent 3.CIT 4.CIT(A) New Delhi. 5.CIT(ITAT), New Delhi. AR, ITAT NEW DELHI.