DCIT, GHAZIABAD vs. M/S. SUPERTECH CONSTRUCTION PVT. LTD., NOIDA

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ITA 3793/DEL/2017Status: DisposedITAT Delhi02 February 2021AY 2005-062 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 as per CBDT Circular No. 17/2019, the monetary limit for filing appeals by the Revenue before the Tribunal is Rs. 50 lakhs, and this applies to pending appeals. Therefore, the appeal filed by the Revenue was not maintainable.

What were the facts?

The Revenue filed an appeal before the ITAT against an order of the CIT(A) for assessment year 2005-06. The tax effect involved in the appeal was below Rs. 50 lakhs.

What were the issues?

Whether the Revenue's appeal is maintainable before the Tribunal given the tax effect is below the revised monetary limit prescribed by CBDT circulars.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH : G : NEW DELHI

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

For Respondent: Shri Prakash Dubey, Sr. DR
Hearing: 02.02.2021Pronounced: 02.02.2021

ORDER

PER R.K. PANDA, AM:

1.

This appeal filed by the Revenue is directed against the order dated 16th March, 2017 of the CIT(A)-4, Kanpur, relating to assessment year 2005-06.

2.

None appeared on behalf of the assessee. It was seen that the tax effect involved in the grounds raised by the Revenue in this appeal is below Rs.50 lakhs. The CBDT, vide Circular No.17/2019 dated 8th August, 2019 has raised the monetary limit for filing of appeal by the Revenue before the Tribunal to Rs.50 lakhs. Vide Notification dated 20th August, 2019 it has been clarified that the revised monetary limit so mentioned in the Circular No.17/2019 is applicable even to pending appeals. Since, in the instant case, admittedly, the tax effect involved in the grounds raised by the Revenue is below Rs.50 lakhs, therefore, in CBDT Circular No.17/2019 dated 8th August, 2019 and the subsequent clarification by the CBDT on 20th August, 2019 to the effect that the said Circular is applicable even to pending appeals, the appeal filed by the Revenue is not maintainable. Accordingly, the same is dismissed.

3.

However, if the Revenue at any point of time finds that the tax effect involved in the grounds of the Revenue is more than Rs.50 lakhs or that the same is falling under the exceptions provided in the said Circular, the Revenue may move necessary application for recall of this order.

4.

In the result, the appeal filed by the Revenue is dismissed. The decision was pronounced in the open court on 02.02.2021.

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