ACIT, CENTRAL CIRCLE-II, GURGAON vs. KRISHAN KANT KOHLI, NEW DELHI

ITA 5731/DEL/2018Status: DisposedITAT Delhi30 July 2021AY 2010-113 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 dismissed the Revenue's appeal as not maintainable due to low tax effect, following the CBDT circular. Consequently, the assessee's cross-objection was rendered infructuous and also dismissed.

What were the facts?

The Revenue filed an appeal before the ITAT. The Revenue later requested withdrawal of the appeal as the tax effect was below the monetary limit prescribed by CBDT Circular No. 17/2019. The assessee's cross-objection was also filed.

What were the issues?

Whether an appeal filed by the Revenue should be withdrawn and dismissed based on a CBDT circular regarding monetary limits for appeals. Whether the assessee's cross-objection becomes infructuous if the Revenue's appeal is dismissed.

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

PER G.S. PANNU, VP :

This appeal by the Revenue and Cross objection by the Assessee 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.24 of the aforesaid list of cases. In view of the above Ld. DR has requested that the captioned Revenue’s appeal may be dismissed.

None appeared on behalf of the assessee.

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. 195/Del/2018 (A.Y. 2010-11)

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 3 account of low tax effect, the cross-objection filed by the assessee has become infructuous, and, accordingly, is dismissed.

In the result, the appeal filed by the revenue and the cross-objection of the assessee is dismissed. Above decision was announced on conclusion of Virtual Hearing on 30th July, 2021. (AMIT SHUKLA) VICE PRESIDENT ax{t

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