What did the Tribunal hold?

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

The Revenue filed an appeal before the ITAT against an order for AY 2005-06. The assessee argued that the 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.

Addl. CIT, Special Range-6, New… vs Nokia India Pvt. Ltd., New Delhi | ITAT Delhi 2021

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

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

For Appellant: Shri Deepak Chopra, Adv. and Shri

For Respondent: Ms. Parwinder Kaur, CIT-D.R

PER AMIT SHUKLA, J.M.: The aforesaid appeal has been filed by the assessee against the impugned order dated 31.01.2018 passed by Commissioner of Income Tax (Appeals)-XLIV, New Delhi for the Assessment Year 2005-06.

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.

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.

In the result, the appeal filed by the Revenue is dismissed. Order pronounced in the open Court on 18th January, 2021

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

What did the Tribunal hold?

What were the facts?

What were the issues?

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