DCIT, CIRCLE- 3(2), NEW DELHI vs. ASIAN HOTELS (NORTH) LTD., NEW DELHI

ITA 6342/DEL/2017Status: DisposedITAT Delhi04 February 2021AY 2014-154 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 as per CBDT Circular No. 17 of 2019 due to the low tax effect. Consequently, the appeal was dismissed.

What were the facts?

The revenue filed an appeal against the order of the CIT(A) for Assessment Year 2014-15. The tax effect of the appeal was found to be less than Rs. 50 lakhs.

What were the issues?

The primary issue was the maintainability of the revenue's appeal before the ITAT based on the tax effect criteria stipulated in the CBDT circular.

Which sections of the Income-tax Act were involved?

CBDT Circular No. 17 of 2019

AI-generated summary — verify with the full judgment below

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

Before: SH. N. K. BILLAIYA & SH.SUCHITRA KAMBLE

Hearing: 04/02/2021Pronounced: 04/02/2021

This appeal by the revenue is preferred against the order of the CIT(A)-I, New Delhi dated 07.08.2017 pertaining to A.Y. 2014-15.

A perusal of the grounds of appeal show that the tax effect would be less than Rs.50 lacs and, therefore, this appeal is not maintainable as per the CBDT Circular No.17 of 2019. The appeal is accordingly dismissed.

In the result, the appeal filed by the revenue is accordingly dismissed.

Decision announced in the open court in the presence of both the representatives on 04.02.2021.

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