ACIT, CENTRAL CIRCLE-20, NEW DELHI vs. KAAJAL AIJAZ ILMI, NEW DELHI

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ITA 3066/DEL/2018Status: DisposedITAT Delhi06 October 2021AY 2012-133 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 appeals were not maintainable as they fell within the low tax effect limit prescribed by CBDT Circular No. 17/2019 and its subsequent clarification. The circular is binding on tax authorities.

What were the facts?

The Revenue filed appeals against the CIT(A) orders for AY 2011-12 and 2012-13. The tax effect involved in these appeals was below Rs. 50 lacs.

What were the issues?

The primary issue was whether the Revenue's appeals should be dismissed in limine due to low tax effect, as per CBDT circulars.

Which sections of the Income-tax Act were involved?

N/A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘C’ NEW DELHI

Before: MS SUCHITRA KAMBLE & SH. PRASHANT MAHARISHI

For Appellant: Ms. Sunita Singh, CIT DR
Hearing: 06.10.2021Pronounced: 06.10.2021

Heard together (2 matters)

I.T.A. No. 3066/DEL/2018
I.T.A. No. 3065/DEL/2018

Read from the judgment's own cause title. This page is filed under one of them.

ORDER PER SUCHITRA KAMBLE, JM These two appeals are filed by the Revenue against the order dated 15/2/2018 passed by CIT (A)-27, New Delhi for assessment year 2012-13 & 2011-12 respectively.

2.

At the outset, it was brought to our notice that the tax effect involved in this appeal being less than Rs. 50 lacs, squarely falls within the ambit of Circular No. 17/2019 dated 08.08.2019 issued by the Central Board of Direct Taxes prescribing the tax effect for preferring appeals before Tribunal by the revenue and subsequent clarification issued by CBDT on 20th August, 2019.

3.

After perusing the materials available on record, we find that the amount disputed before us is below the tax effect limit prescribed by CBDT vide Circular No. 17/2019 dated 08.08.2019 for preferring appeals before tribunal by the revenue. On perusal of the Circular No. 17/2019 dated 08.08.2019 and the materials available on record, Ld. Sr. DR could not point out as to how and why such a Circular is not applicable to the facts of the case. We find that the subsequent clarification dated 20.08.2019 makes it very clear that the revised monetary limits shall apply retrospectively to pending appeals also. The Circular is binding on the tax authorities. Hence, we hold that the appeal of the revenue deserve to be dismissed on account of low tax effect vide Circular No. 17/2019 dated 08.08.2019 and subsequent clarification on 20.08.2019. Accordingly, on account of low tax effect case, we dismiss this appeal of revenue in limine, without going into the merits of the case.

4.

In result, appeals of the Revenue are dismissed.

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