ACIT,INTERNATIONAL TAXATION, CIRCLE-2(1)(2), NEW DELHI vs. RAJIV KATHURIA, DELHI

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ITA 6343/DEL/2017Status: DisposedITAT Delhi29 June 2021AY 2013-143 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 as per CBDT Circular No. 17/2019. The appeal was accordingly dismissed.

What were the facts?

The Revenue preferred an appeal against the order of the CIT(A) for Assessment Year 2013-14. The tax effect of the appeal was found to be less than Rs. 50 lakhs.

What were the issues?

Maintainability of the appeal due to low tax effect as per CBDT circular.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI ‘D’ BENCH,

Before: SHRI N.K. BILLAIYA, & SHRI SUDHANSHU SRIVASTAVA

For Appellant: Shri Anshul Sachar, CA
Hearing: 29.06.2021Pronounced: 29.06.2021

PER N.K. BILLAIYA, ACCOUNTANT MEMBER,

1.

This appeal by the Revenue is preferred against the order of the ld. CIT(A) – 43, New Delhi dated 24.08.2017 pertaining to Assessment Year 2013-14.

2.

A perusal of the grievance of the revenue shows that the tax effect would be less than Rs. 50 lakhs, therefore, this appeal is not maintainable as per CBDT Circular No. 17/2019 dated 08.08.2019.

3.

This appeal is, accordingly, dismissed with liberty to the revenue to approach the Tribunal as per the provisions of law, should it feel that the tax effect is more than Rs. 50 lakhs.

4.

In the result, the appeal of the Revenue in is dismissed.

The order is pronounced in the open court on 29.06.2021 in the presence of both the representatives.

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