ITO, WARD-1(3), DEHRADUN vs. HOTEL CONTROL P. LTD, DEHRADUN

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ITA 2018/DEL/2018Status: DisposedITAT Delhi13 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 held that the appeal was not maintainable due to the low tax effect. The appeal was dismissed in light of the CBDT circular and a coordinate bench's decision on its applicability to pending appeals.

What were the facts?

The Revenue filed an appeal against the CIT(A)'s order for AY 2014-15. The appeal was found to have a low tax effect, below the threshold stipulated by CBDT Circular No. 17/2019.

What were the issues?

The primary issue was the maintainability of the Revenue's appeal before the ITAT given the low tax effect as per CBDT Circular No. 17/2019.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DEHRADUN CIRCUIT BENCH, NEW DELHI

Before: SHRI AMIT SHUKLA & SHRI B.R.R. KUMAR

Hearing: 13.07.2021Pronounced: 13.07.2021

PER B.R.R.KUMAR, ACCOUNTANT MEMBER :

1.

This is an appeal by the department against the order dated 14/12/2017 of CIT(A)-Dehradun, for AY 2014- 15. 2. Perusal of the aforesaid appeal filed by the Revenue apparently show that the same is having low tax effect as per CBDT Circular No.17/2019 dated 8th August, 2019 vide which the Revenue has been directed not to prefer any appeal in case the tax effect is less than Rs.50,00,000/- and this factual position has been fairly conceded by the Ld. D.R. The Ld. A.R. contended that the appeal of the Revenue may be dismissed in the light of CBDT Circular (supra).

3.

We have heard the parties on the issue in controversy and perused the material on record. Perusal of CBDT Circular (supra) shows that monetary limit for filing the appeal by the Department before the Tribunal, Hon'ble High Court and Hon'ble Supreme Court has been revised. In view of the CBDT Circular No.17/2019 dated 8th August, 4.

2019 having retrospective effect as coordinate Bench of the Tribunal in case of Dinesh Madhavlal Patel [TS-469-ITAT-2019(Ahd)] 2019-TIOL-1556-ITAT-AHM dated 14th August, 2019 has already decided the issue as to the applicability of the captioned circular to the pending appeals in affirmative and what has been discussed above, we are of the considered view that the aforesaid appeal is not maintainable because of low tax effect i.e. less than Rs.50,00,000/- hence, the aforesaid appeals filed by the Revenue is hereby dismissed having been become infructuous. However, in case, the present appeal is found to be maintainable at any stage for any technical reasons, the Department shall be at liberty to seek recall of this order under relevant provisions of law. Order pronounced in open court on this 13th day of July, 2021.

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