ACIT, CIRCLE-6, PATNA vs. SMT. SHAKUNTALA DEVI LOHIA, PATNA
What did the Tribunal hold?
The Tribunal held that the enhanced monetary limits for filing appeals by the Revenue, as per CBDT Circular No. 17/2019, are applicable 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, but the tax effect was less than the monetary limit prescribed by CBDT Circular No. 17/2019. The assessee argued that the appeal was not maintainable.
What were the issues?
Whether the revised monetary limits for filing departmental appeals under CBDT Circular No. 17/2019 are applicable to pending appeals.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, PATNA BENCH, PATNA
Before: SHRI CHANDRA MOHAN GARG, JM & SHRI L.P. SAHU, AM
Per Bench: This appeal is filed by the Revenue against the order passed by learned CIT(A), Patna, dated 23.05.2019 for the assessment year 2011- 2012. 2. At the outset, ld. AR submitted that the tax effect in the present appeal of the Revenue is less than Rs.50 lakhs and, therefore, in view of CBDT Circular No.17/2019 dated 8th August, 2019, the appeal of the revenue is not maintainable.
Ld. DR also fairly conceded that no doubt the tax effect involved
in the appeal is less than Rs.50 lakhs, thus, bound by the Departmen
The order continues below.
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