DCIT, CIRCLE- 10(1), NEW DELHI vs. G4S FACILITY SERVICES (INDIA) PVT. LTD., GURGAON

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ITA 3945/DEL/2017Status: DisposedITAT Delhi18 December 2020AY 2012-132 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the CBDT circular, which sets a monetary limit for appeals, also applies to pending appeals. Therefore, the Revenue's appeal was not maintainable.

What were the facts?

The Revenue filed an appeal against the impugned order for Assessment Year 2012-13. The assessee contended that the disputed amount was below the monetary limit prescribed by CBDT Circular No. 17/2019.

What were the issues?

The primary issue was whether the Revenue's appeal was maintainable given the monetary limit prescribed by the CBDT circular for appeals.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “C” NEW DELHI

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

For Appellant: Shri F.R. Meena, Sr.D.R
For Respondent: Ms. Ananya Kapoor, Adv

O R D E R PER AMIT SHUKLA, JM

The aforesaid appeal has been filed by the Revenue against the impugned order dated 01.02.2017 passed by Commissioner of Income Tax (Appeals)-XXXIX, New Delhi for the Assessment Year 2012-13.

2.

Before us, ld. counsel for the assessee submitted that the total disputed amount as raised in the Revenue’s appeal is much 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.

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