ACIT vs. MANGAL SINGH,

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ITA 3246/DEL/2004Status: DisposedITAT Delhi25 September 2020AY 2000-20012 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 because the tax effect was below the monetary limit specified in the CBDT Circular No. 17/2019.

What were the facts?

The Revenue's appeal was initially dismissed by the ITAT, then remanded by the High Court for adjudication on merits. The assessee submitted that the tax effect was below the revised monetary limit for departmental appeals.

What were the issues?

Whether the Revenue's appeal is maintainable in light of the revised monetary limits prescribed by the CBDT for filing appeals.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL

Before: SHRI G.S. PANNU & BEFORE SHRI G.S. PANNU & BEFORE SHRI G.S. PANNU & SHRI K. NARASIMHA CHARYSHRI K. NARASIMHA CHARY SHRI K. NARASIMHA CHARY SHRI K. NARASIMHA CHARY

For Appellant: Shri M. Baranwal, Senior DR
For Respondent: Shri Somil Aggarwal, Advocate
Hearing: 25.09Pronounced: 25.09

PER G.S. PANNU PER G.S. PANNU, , , , VP PER G.S. PANNU PER G.S. PANNU VP VP : VP This appeal by the Revenue for the assessment year 2000-01 is directed against the order of learned CIT(A) dated 11th May, 2004.

2.

This appeal of the Revenue was initially disposed of by the Tribunal vide order dated 31st July, 2008, wherein, the appeal of the Revenue was dismissed. Thereafter, the Department went in appeal before Hon’ble High Court of Punjab & Haryana. Vide Judgement dated 1st September, 2015, the Hon’ble High Court has remanded the matter to the Tribunal for adjudication on merits. It is in this background that the appeal of the Revenue is being readjudicated.

1.

Vide letter dated 4th October, 2019, the assessee has submitted 3. that the tax effect in this appeal by the Revenue is below `50 lakhs.

2 ITA-3246/Del/2004 The CBDT in its Circular No.17/2019 dated 8th August, 2019 has revised the monetary limit for filing of the departmental appeals to the ITAT at `50 lakhs. The learned counsel for the assessee, therefore, requested that the Revenue’s appeal may be dismissed.

4.

Learned Senior DR agreed that the tax effect in this appeal of the Revenue is below `50 lakhs; and, accordingly, it is not maintainable in view of the CBDT Circular dated 8th August, 2019 (supra).

5.

In view of the above position, we deem it proper to dismiss the appeal of the Revenue in the light of the Circular No.17/2019 of the CBDT dated 8th August, 2019, as not maintainable.

6.

In the result, the appeal of the Revenue is dismissed. Above decision was announced in the presence of both the parties on conclusion of Virtual Hearing on 25th September, 2020.

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