ADDL. CIT, SPECIAL RANGE- 9, NEW DELHI vs. TIMES INTERNET LTD., NEW DELHI

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ITA 4623/DEL/2017Status: DisposedITAT Delhi02 February 2021AY 2010-114 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the appeal was not maintainable due to low tax effect, as per CBDT Circular No. 17/2019. The appeal was dismissed on this ground.

What were the facts?

The Revenue filed an appeal before the ITAT against an order of the CIT(A). The appeal was filed for the assessment year 2010-11. The Revenue conceded that the appeal had a low tax effect.

What were the issues?

The primary issue was the maintainability of the Revenue's appeal before the ITAT in light of the low tax effect and the applicability of CBDT Circular No. 17/2019.

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

Hearing: 02.02.2021

PER KULDIP SINGH, JUDICIAL MEMBER :

1.

Appellant, Addl. Commissioner of Income-tax, Special Range-9, New Delhi (hereinafter referred to as ‘the revenue’) by filing the present appeals sought to set aside the impugned order dated 23.03.2017 passed by the Commissioner of Income-tax (Appeals)-9, New Delhi qua the assessment years 2010-11.

2.

Perusal of the aforesaid appeals filed by the Revenue apparently show that the same is having low tax effect as per CBDT Circular No.17/2019 dated 8th August, 2019 vide which ./2017 Times Internet Ltd. the Revenue has been directed not to prefer any appeal in case the tax effect is less than Rs.50,00,000/- and this factual position has been fairly conceded by the Ld. D.R. The Ld. A.R. contended that the appeal of the Revenue may be dismissed in the light of CBDT Circular (supra).

3.

We have heard the parties on the issue in controversy and perused the material on record. Perusal of CBDT Circular (supra) shows that monetary limit for filing the appeal by the Department before the Tribunal, Hon'ble High Court and Hon'ble Supreme Court has been revised. In view of the CBDT Circular No.17/2019 dated 8th August, 4. 2019 having retrospective effect as coordinate Bench of the Tribunal in case of Dinesh Madhavlal Patel [TS-469-ITAT- 2019(Ahd)] 2019-TIOL-1556-ITAT-AHM dated 14th August, 2019 has already decided the issue as to the applicability of the captioned circular to the pending appeals in affirmative and what has been discussed above, we are of the considered view that the aforesaid appeal is not maintainable because of low tax effect i.e. less than Rs.50,00,000/- hence, the aforesaid appeals filed by the Revenue is hereby dismissed having been become infructuous. However, in case, the present appeal is found to be maintainable ./2017 Times Internet Ltd. at any stage for any technical reasons, the Department shall be at liberty to seek recall of this order under relevant provisions of law. Order pronounced in open court on this 2nd day of February, 2021.

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