ASSISTANT COMMISSIONER OF INCOME TAX, RANGE-4, LUCKNOW vs. SHRI BADRI NATH AGNIHOTRI, LUCKNOW

ITA 278/LKW/2019Status: DisposedITAT Lucknow11 October 2019AY 2008-097 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that CBDT Circular No. 17/2019, which enhances monetary limits for filing appeals, is applicable to pending appeals as well as future appeals. The circular is to be read in conjunction with earlier circulars, and its provision for retrospective application remains intact.

What were the facts?

The Revenue filed an appeal before the ITAT against the order of the CIT(A). The assessee argued that the appeal was not maintainable due to low tax effect as per CBDT Circular No. 17/2019.

What were the issues?

Whether CBDT Circular No. 17/2019, regarding monetary limits for filing appeals, has retrospective application to pending appeals.

Which sections of the Income-tax Act were involved?

Section 268A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, LUCKNOW BENCH “A”, LUCKNOW

Before: SHRI. A. D. JAIN & SHRI T. S. KAPOOR

For Appellant: Shri A. K. Bar, CIT (DR)
For Respondent: Shri P. K. Varma, Advocate

PER A. D. JAIN, V.P.: This is Revenue’s appeal against the order of the ld. CIT(A)- 2, Lucknow, dated 19/02/2019, for the Assessment Year 2008-09. 2. At the outset, the ld. counsel for the assessee submitted that the tax effect involved in this appeal does not exceed Rs.50 lakhs, hence this appeal filed by the Department is not maintainable in view of 8th CBDT’s Circular No.17/2019, dated August, 2019, F. No.270/Misc.142/2007-ITJ(Pt.) and is liable to be dismissed as such.

3.

Heard. The Central Board of Direct Taxes, vide Circular No.17/2019, dated 8th August, 2019, F. No.270/Misc.142/2007-ITJ(Pt.), has issued the direction in supersession of the Circular No. 3/2018 dated 11th July, 2018, F.No.279 of Misc.142/2007-ITJ (Pt.), in

The order continues below.

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