ACIT, CENTRAL CIRCLE- 30, NEW DELHI vs. SURYA GLOBAL STEEL TUBES LTD., NEW DELHI

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ITA 5228/DEL/2017Status: DisposedITAT Delhi16 November 2020AY 2016-173 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 dismissed the Revenue's appeal as not maintainable. This decision was based on the CBDT circular regarding the monetary limit for filing appeals and the fact that the appeal file could not be traced.

What were the facts?

The Revenue filed an appeal before the ITAT. The assessee sought early disposal of the appeal, arguing it was not maintainable due to the tax effect being below the threshold specified in a CBDT circular. The appeal file was also reported as untraceable.

What were the issues?

The primary issue was the maintainability of the Revenue's appeal before the ITAT in light of the CBDT circular on tax effect thresholds and the unavailability of the appeal file.

Which sections of the Income-tax Act were involved?

N/A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘A’ NEW DELHI

Before: SHRI G.S. PANNU & SHRI AMIT SHUKLA

For Appellant: Shri Divyansh Jain, Advocate
For Respondent: Shri M. Barnwal, Sr. DR
Hearing: 16.11.2020Pronounced: 16.11.2020

PER G.S. PANNU, VICE PRESIDENT

1.

This appeal by the Revenue is directed against the order of learned CIT(A)-30, New Delhi dated 17.5.2017 and pertains to assessment year 2016- 17. This appeal has been listed by the Registry in terms of an application dated 06.10.2020 (received on 08.10.2020) on behalf of the assessee seeking an early ITA 5228/D/2017 disposal of the appeal for the reason that the appeal is not maintainable in view of the CBDT Circular No. 17/2019 dated 08.08.2019.

2.

At the time of hearing before us, it was submitted by the learned counsel for the assessee that the tax effect in this appeal by the Revenue is below Rs. 50 lakhs, and accordingly in terms of the CBDT Circular dated 8th August, 2019 (supra), the instant departmental appeal is not maintainable. The Learned Senior DR has not contested the aforesaid position.

3.

Before we proceed further, we may refer to the report of the Registry that the appeal file in original is not traceable in spite of best efforts, and therefore the appeal may be disposed of after obtaining a duplicate set of appeal papers from the respondent -assessee. Both sides have no objection.

4.

In view of above, the appeal of the Revenue is dismissed as non- maintainable considering the Circular of CBDT (supra).

5.

In the result, the appeal of the Revenue is dismissed.

Above decision was announced on conclusion of Virtual Hearing on 16th November, 2020.

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