ITO, WARD- 20(1), NEW DELHI vs. SUDHIR CHHABRA, NEW DELHI

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ITA 7770/DEL/2017Status: DisposedITAT Delhi27 July 2021AY 2014-152 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 noted that the CBDT circular mandates that departmental appeals before the ITAT shall not be filed if the tax effect does not exceed Rs. 50 lacs. In this case, the tax effect was admittedly less than Rs. 50 lacs, rendering the appeal not maintainable.

What were the facts?

The Revenue filed an appeal before the ITAT. The assessee's representative appeared, and the Revenue's representative was present. The appeal was filed against an order of the CIT(A).

What were the issues?

The primary issue was the maintainability of the Revenue's appeal before the ITAT in light of the CBDT's monetary limit for filing appeals.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES ‘G’, NEW DELHI

Before: Sh. Kul BharatDr. B. R. R. Kumar

Hearing: 27.07.2021Pronounced: 27.07.2021

Per Dr. B. R. R. Kumar, Accountant Member:

1.

The present appeal has been filed by the Revenue against the order of the ld. CIT(A)-38, New Delhi dated 26.09.2017.

2.

According to Circular No. 17/2019 dated 08/08/2019, the CBDT in supersession of earlier instructions has directed that department’s appeals before ITAT shall not be filed in cases where the tax effect does not exceed the monetary limit of Rs. 50 lacs. The tax will not include any interest thereon. It is further clarified that even if in the case of an assessee, disputed issues arise in more than one assessment year, appeal cannot be filed in respect of such assessment year or years in which the tax effect in respect of disputed issues exceeds the monetary limit so specified.

2 Sudhir Chhabra 3. Admittedly, in the departmental appeal, the tax effect is less than Rs. 50 lacs, therefore, departmental appeal is not maintainable. The Ld. DR could not bring to our notice any exceptions mentioned in the said Circular.

4.

In the result, the appeal of the Revenue is dismissed. (Order Pronounced in the Open Court on 27/07/2021).

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