ACIT, CIRCLE- 5(1), NEW DELHI vs. BLUE COAST HOTELS LTD., NEW DELHI

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ITA 603/DEL/2018Status: DisposedITAT Delhi02 March 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 appeals filed by the Revenue were not maintainable as the tax effect in each case was below the revised monetary limit of Rs. 50 lakhs stipulated by CBDT Circular No. 17/2019. This circular was also clarified to be applicable to pending appeals.

What were the facts?

The Revenue filed three appeals before the ITAT against the orders of the CIT(A) for assessment years 2012-13, 2013-14, and 2014-15. The assessee argued that the tax effect in each appeal was below Rs. 50 lakhs, making them non-maintainable.

What were the issues?

The primary issue was the maintainability of the Revenue's appeals before the ITAT based on the tax effect and the applicability of the CBDT's revised monetary limit for filing appeals.

Which sections of the Income-tax Act were involved?

CBDT Circular No. 17/2019

AI-generated summary — verify with the full judgment below

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

Before: SHRI R.K. PANDA & SHRI KULDIP SINGH

For Respondent: Shri Shiv Swaroop Singh, Sr. DR
Hearing: 02/03/2021

2013-14 and 2014-15 respectively. For the sake of convenience, all these appeals were heard together and are being disposed of by this common order.

2.

Ld. Counsel for the assessee, at the outset, submitted that the tax effect involved in the grounds raised by the revenue in each of the appeal is below Rs. 50 lakhs. Therefore, in view of the CBDT Circular No. 17/2019 dated 8th August, 2019, the appeals filed by the revenue are not maintainable and, therefore, the appeals are liable to be dismissed.

3.

Ld. DR fairly conceded that the tax effect involved in the grounds raised by the revenue is admittedly below Rs. 50 lakhs in each appeal.

4.

After hearing both the sides, we find the tax effect involved in the grounds raised by the revenue in all the above three appeals is admittedly below Rs. 50 lakhs. CBDT vide circular No. 17/2019 dated 8th August, 2019 has increased the monetary limit for filing of appeals by the Revenue to Rs. 50 lakhs. It has subsequently been clarified by the CBDT that the said circular is applicable even to pending appeals. In view of the above, the appeals filed by the revenue are not maintainable and are accordingly dismissed.

In the result all the three appeals filed by the revenue are dismissed.

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