ACIT, CIRCLE- 61(1), NEW DELHI vs. ASSOCIATED LAW ADVISERS, NEW DELHI

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ITA 3113/DEL/2019Status: DisposedITAT Delhi30 September 2020AY 2015-162 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's revised monetary limit for filing departmental appeals.

What were the facts?

The Revenue filed an appeal before the ITAT for the assessment year 2015-16. The assessee's counsel submitted that the tax effect in the appeal was below ₹50 lakhs, which is the revised monetary limit for departmental appeals to the ITAT as per CBDT Circular No. 17/2019.

What were the issues?

The primary issue was whether the Revenue's appeal was maintainable given the tax effect below the revised monetary limit set by the CBDT.

Which sections of the Income-tax Act were involved?

Not Applicable

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 KULDIP SINGHSHRI KULDIP SINGH SHRI KULDIP SINGH SHRI KULDIP SINGH

For Appellant: Shri Sunil Kumar Yadav, Senior DR
For Respondent: Shri R.P. Mall, Advocate
Hearing: 30.09.2020Pronounced: 30.09

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 2015-16 is directed against the order of learned CIT(A)-20, New Delhi dated 16th January, 2019.

1.

Vide e-mail dated 21st September, 2020, the learned counsel for 2. the assessee has submitted that the tax effect in this appeal by the Revenue is below `50 lakhs. 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. He has, therefore, requested that the Revenue’s appeal may be dismissed.

3.

Learned Senior DR agreed that the tax effect in this appeal of the Revenue is below `50 lakhs.

2 ITA-3113/Del/2019

4.

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.

5.

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 30th September, 2020.

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