ITO, WARD- 29(3), NEW DELHI vs. BIMLA DEVI, NEW DELHI

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ITA 7327/DEL/2017Status: DisposedITAT Delhi16 February 2021AY 2013-142 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 tax effect in the Revenue's appeal was below the monetary limit prescribed by CBDT Circular No. 17/2019 for filing appeals. Consequently, the Revenue's appeal was dismissed as not maintainable. The assessee's cross-objection was rendered infructuous and also dismissed.

What were the facts?

The Revenue filed an appeal before the ITAT, and the assessee filed a cross-objection. 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 based on the tax effect, as per CBDT Circular No. 17/2019.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘A’, NEW DELHI

Before: Ms. Suchitra KambleDr. B. R. R. Kumar

Hearing: 16.02.2021Pronounced: 16.02.2021

Heard together (2 matters)

ITA No. 7327/Del/2017
CO No. 38/Del/2018

Read from the judgment's own cause title. This page is filed under one of them.

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

1.

The present appeal by the revenue and the Cross Objection by the assessee are directed against the order of the ld. CIT(A)- 10, New Delhi dated 25.09.2017.

2.

As per the instant Circular No. 17/2019 dated 08/08/2019 inforce, 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 2 CO No. 38/Del/2018 Bimla Devi 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.

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.

As regards to the Cross Objection filed by the assessee is concerned, since we have already dismissed the appeal of the revenue. Therefore, the Cross Objection filed by the assessee has become infructuous and dismissed.

5.

In the result, the appeal of the revenue as well as the Cross Objection of the assessee are to be treated as dismissed. Order Pronounced in the Open Court on 16/02/2021.

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