ITO(E),WARD-2(3), NEW DELHI vs. TSURPHU LABRANG, NEW DELHI

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ITA 4173/DEL/2017Status: DisposedITAT Delhi28 July 2021AY 2013-142 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The Tribunal dismissed the appeal as withdrawn/not pressed, applying CBDT circulars that revised monetary limits for appeals. The Revenue can seek re-institution if exceptions apply.

What were the facts?

The Revenue filed an appeal against the CIT(A)'s order allowing benefits under Sections 11 & 12 of the Income Tax Act. The Revenue later sought to withdraw the appeal due to a low tax effect.

What were the issues?

Maintainability of appeal due to low tax effect and applicability of CBDT circulars regarding monetary limits for appeals.

Which sections of the Income-tax Act were involved?

Section 11,Section 12

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI “G” BENCH: NEW DELHI

Before: SHRI KUL BHARAT & DR.B.R.R.KUMAR

Hearing: 28.07.2021Pronounced: 28.07.2021

ORDER PER KUL BHARAT, JM : This appeal filed by the Revenue for the assessment year 2013-14 is directed against the order of Ld. CIT(A)-40, Delhi dated 11.04.2017. The Revenue has raised following ground of appeal:-

1. "On the facts and in the circumstances of the case and in law, the Ld. CIT(A) has erred in law in allowing benefits of section 11 & 12 of the Income Tax Act, 1961.”

2.

However, Ld. CIT DR for the Revenue pointed out that the present appeal is to be withdrawn as the tax effect involved in the case is below Rs.50 Lacs.

3.

The CBDT vide Circular No.17/2019 dated 08.08.2019 has revised the monetary limit for filing the appeals before the Tribunal to Rs.50 Lacs.

Further, CBDT vide letter dated 20.08.2019 has also clarified that Circular No.17/2019 would be applicable to all pending appeals. In such circumstances, the present appeal filed by the Revenue in case of low tax effect is not maintainable.

4.

Before parting, we clarify here that the Revenue shall be at liberty to approach the Tribunal for re-institution of appeal, if the requisite material is brought to show that the appeal is protected by the exceptions prescribed in para 10 of the Circular dated 11.07.2018.

5.

In conclusion, by applying the CBDT Circular dated 08.08.2019 and letter dated 20.08.2019 (supra), the captioned appeal of the Revenue is dismissed as withdrawn/not pressed.

6.

In the result, the appeal of Revenue is dismissed.

Above decision was pronounced on conclusion of Virtual Hearing in the presence of both the parties on 28th July, 2021.

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