ACIT, CENTRAL CIRCLE-II, GURGAON vs. ANOOP THATAI, NEW DELHI

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ITA 5727/DEL/2018Status: DisposedITAT Delhi30 July 2021AY 2010-113 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the Revenue's appeal as not maintainable due to the low tax effect, in line with the CBDT circular. The assessee's cross-objection was dismissed as infructuous.

What were the facts?

The Revenue filed an appeal before the ITAT. Subsequently, the Revenue requested withdrawal of the appeal as the tax effect was below the monetary limit prescribed by CBDT Circular No. 17/2019.

What were the issues?

Whether an appeal filed by the Revenue can be withdrawn or dismissed based on a CBDT circular prescribing monetary limits for filing appeals.

Which sections of the Income-tax Act were involved?

Section 253(1)

AI-generated summary — verify with the full judgment below

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

Before: SHRI G.S. PANNU & SHRI AMIT SHUKLA

Hearing: 30.07.2021Pronounced: 30.07.2021

2 ORDER PER G.S. PANNU, VP : This appeal by the revenue for the assessment year 2010-11 is directed against the order of learned CIT(A)-3, Gurgaon dated 30.06.2018.

2.

The ITO (Admn.), New Delhi vide her letter dated 16.12.2019 has enclosed the letter dated 20.11.2019 received from ACIT (HQ), Gurgaon forwarding therewith the list of 34 cases for withdrawal of appeals filed u/s. 253 (1) of the Act before the Tribunal, by the Revenue, where tax effect involved is below the monetary limit of Rs. 50 lacs, as prescribed by CBDT in its Circular No.17/2019 dated 8th August 2019. Ld. DR has submitted that the present appeal for A.Y.2010-11 is mentioned at Sl. No.10 of the aforesaid list of cases. In view of the above Ld. DR has requested that the captioned Revenue’s appeal may be dismissed.

3.

The Ld. AR do not controvert the aforesaid proposition.

4.

In view of the above position, we deem it proper to dismiss the appeal of the Revenue in the light of the Circular No.17/2019 of the CBDT dated 8th August, 2019, as not maintainable. Cross Objection No. 189/Del/2018 (A.Y. 2010-11) 5. In view of the fact that the appeal of the Revenue has already been dismissed by the Tribunal as aforesaid being not found maintainable on account of low tax effect, the cross-objection filed by the assessee has become infructuous, and, accordingly, is dismissed as not pressed.

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