DCIT, CIRCLE- 23(2), NEW DELHI vs. SELECT HOLIDAY RESORTS PVT. LTD., NEW DELHI

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ITA 4456/DEL/2018Status: DisposedITAT Delhi12 August 2021AY 2009-103 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 was not maintainable as per CBDT Circular No. 17/2019 due to the low tax effect. The appeal was accordingly dismissed.

What were the facts?

The Revenue preferred an appeal against the order of the CIT(A) for Assessment Year 2009-10. The tax effect of the appeal was found to be less than Rs. 50 lakhs.

What were the issues?

Maintainability of the appeal before the ITAT based on the tax effect as per CBDT circulars.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI ‘G’ BENCH,

Before: SHRI N.K. BILLAIYA, & MS. MADHUMITA ROY

For Appellant: Ms. Manisha Sharma, Advocate
Hearing: 12.08.2021Pronounced: 12.08.2021

PER N.K. BILLAIYA, ACCOUNTANT MEMBER,

1.

This appeal by the Revenue is preferred against the order of the Commissioner of Income Tax [Appeals] - 8, New Delhi dated 26.03.2018 pertaining to Assessment Year 2009-10.

2.

A perusal of the grievance of the revenue shows that the tax effect would be less than Rs. 50 lakhs, therefore, this appeal is not maintainable as per CBDT Circular No. 17/2019 dated 08.08.2019.

3.

This appeal is, accordingly, dismissed with liberty to the revenue to approach the Tribunal as per the provisions of law, should it feel that the tax effect is more than Rs. 50 lakhs.

4.

In the result, the appeal filed by the Revenue in is dismissed.

The order is pronounced in the open court on 12.08.2021 in the presence of both the rival representatives.

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