What did the Tribunal hold?

The Tribunal held that the appeal was not maintainable due to a low tax effect, as per CBDT Circular No. 17/2019. The circular directs the Revenue not to prefer appeals where the tax effect is less than Rs. 50,00,000/-.

The Revenue filed an appeal against an order of the CIT(A) for AY 2012-13. The appeal was filed before the ITAT. The Revenue's counsel conceded that the appeal had a low tax effect.

What were the issues?

The primary issue was the maintainability of the Revenue's appeal before the ITAT in light of the CBDT's monetary limits for filing appeals.

ACIT vs M/S Central Park Infrastructure… | ITAT Delhi 2021

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

Before: SHRI CHANDRA MOHAN GARG & SHRI ANADEE NATH MISSHRA

Hearing: 02.11.2021Pronounced: 02.11.2021

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 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 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.

ACIT, NEW DELHI vs. M/S CENTRAL PARK INFRASTRUCTURE DEVELOPMENT PVT. LTD., NEW DELHI

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