DEPUTY COMMISSIONER OF INCOME TAX- 6, KANPUR vs. M/S. RAJAT INFRA DEVELOPERS PRIVATE LIMITED, KANPUR

ITA 160/LKW/2019Status: DisposedITAT Lucknow20 September 2019AY 2014-157 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that CBDT Circular No. 17/2019, which sets a monetary limit for filing appeals, is applicable to pending appeals. Therefore, the appeal filed by the Revenue was not maintainable.

What were the facts?

The Revenue filed an appeal against the order of the CIT(A) for AY 2014-15. The tax effect involved in the appeal did not exceed Rs. 50 lakhs. The assessee did not appear for the hearing.

What were the issues?

Whether CBDT Circular No. 17/2019, enhancing monetary limits for filing appeals, applies retrospectively 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 Ajay Kumar, D.R

PER A. D. JAIN, V.P.: This is Revenue’s appeal against the order of the ld. CIT(A)-I, Kanpur, dated 30/11/2018, for the Assessment Year 2014-15. 2. This appeal was taken up for hearing on 13/9/2019, but none has appeared on behalf of the assessee, despite issuance of notice through RPAD, which has not returned unserved. However, it was brought to our notice by the Registry 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 CBDT’s Circular No.17/2019, dated 8th August, 2019, F. No.270/Misc.142/2007-ITJ(Pt.) and is liable to be dismissed as such.

3.

The Central Board of Direct Taxes, vide Circular No.17/2019, dated 8th August, 2019, F. No.270/Misc.142/2007-ITJ(Pt.),

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 268A

All 3,931 judgments and leading authorities on Section 268A →

Recent GST High Court judgments

Search GST case law →