ADDL. CIT, SPECIAL RANGE-6, NEW DELHI vs. NOKIA INDIA PVT. LTD., GURGAON

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ITA 2474/DEL/2018Status: DisposedITAT Delhi19 January 2021AY 2004-052 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the CBDT circular, which applies to pending appeals, makes the Revenue's appeal non-maintainable due to the tax effect being below Rs. 50 lakhs.

What were the facts?

The Revenue filed an appeal before the ITAT against an order for Assessment Year 2004-05. The assessee argued that the total disputed amount was below the monetary limit prescribed by CBDT Circular No. 17/2019.

What were the issues?

The primary issue was the maintainability of the Revenue's appeal before the ITAT based on the monetary limit prescribed by CBDT circulars.

Which sections of the Income-tax Act were involved?

N/A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “I-2” NEW DELHI

Before: SHRI AMIT SHUKLA & SHRI O.P. KANT

For Appellant: Shri Deepak Chopra, Adv. & Shri

PER AMIT SHUKLA, J.M.: The aforesaid appeal has been filed by the assessee against the impugned order dated 26.12.2017 passed by Commissioner of Income Tax (Appeals)-XLIV, New Delhi for the Assessment Year 2004-05.

2.

Before us, ld. counsel for the assessee submitted that the total disputed amount as raised in the Revenue’s appeal is below the monetary prescribed limit of Rs.50 lac as per CBDT Circular No.17/2019 dated 08.08.2019, the appeal of the Revenue is not maintainable.

3.

Further CBDT vide clarification dated 20.08.2019 has clarified that the aforesaid circular will apply to all pending appeals also. Accordingly, the appeal of the Revenue is dismissed as non maintainable as the tax effect is below Rs.50 lakhs.

5.

In the result, the appeal filed by the Revenue is dismissed. Above decision was announced on conclusion of Virtual Hearing in the presence of both the parties on 19th January, 2021.

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