DCIT, CIRCLE-9(1), NEW DELHI vs. FITNESS FIRST INDIA P.LTD, NEW DELHI

PDF · subscribers
ITA 6089/DEL/2018Status: DisposedITAT Delhi09 March 2021AY 2012-132 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 CBDT circular, which sets a monetary limit for appeals, also applies to pending appeals. Therefore, the Revenue's appeal was not maintainable.

What were the facts?

The Revenue filed an appeal before the ITAT. The assessee contended that the total disputed amount was below the monetary limit prescribed by CBDT Circular No.17/2019.

What were the issues?

The primary issue was the maintainability of the Revenue's appeal based on the monetary limit prescribed by CBDT circulars.

Which sections of the Income-tax Act were involved?

None

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “I-1” NEW DELHI

Before: SHRI AMIT SHUKLA & SHRI PRASHANT MAHARISHI

For Appellant: Shri Surenderpal, CIT-DR

PER AMIT SHUKLA, J.M.: The aforesaid appeal has been filed by the assessee against the impugned order dated 29.06.2018 passed by Commissioner of Income Tax (Appeals)-XLIV, New Delhi for the Assessment Year 2012-13.

2.

Before us, ld. counsel for the assessee submitted that the total disputed amount as raised in the Revenue’s appeal is below the monetary prescribed limit of Rs.50 lac as per CBDT Circular No.17/2019 dated 08.08.2019, the appeal of the Revenue is not maintainable.

3.

Further CBDT vide clarification dated 20.08.2019 has clarified that the aforesaid circular will apply to all pending appeals also. Accordingly, the appeal of the Revenue is dismissed as non maintainable as the tax effect is below Rs.50 lakhs.

5.

In the result, the appeal filed by the Revenue is dismissed.

Order pronounced in the open Court on 9th March, 2021.

Recent GST High Court judgments

Search GST case law →