ACIT, CIRCLE- 21(2), NEW DELHI vs. REYNA INFRACON PVT. LTD., NEW DELHI
In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal dismissed the Revenue's appeal as not maintainable. This decision was based on the CBDT's Circular No. 17/2019, which revised the monetary limit for filing appeals to the ITAT to Rs. 50 lakhs.
What were the facts?
The Revenue filed an appeal before the ITAT for the assessment year 2014-15. The assessee's counsel submitted that the tax effect in the appeal was below the revised monetary limit for departmental appeals.
What were the issues?
The primary issue was the maintainability of the Revenue's appeal in light of the revised monetary limits set by the CBDT for departmental appeals.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI FRIDAY BENCH ‘FRIDAY-A’ : NEW DELHI
Before: SHRI G.S. PANNU & SHRI K.N. CHARY
Date of hearing : 11.09.2020 Date of pronouncement : 11.09.2020 ORDER PER G.S. PANNU, VP : This appeal by the Revenue for the assessment year 2014-15 is directed against the order of learned CIT(A)-38, New Delhi dated 27.7.2017.
Recent GST High Court judgments
Search GST case law →- M/S Rama Krishna Industries vs. State Of Hp And OthersHimachal Pradesh · 30 Oct 2026
- Smt Usha W/O Shri Tarun vs. Union Of INDIARajasthan · 29 Oct 2026
- M/S Maruti Nandan Minetech Private Limited vs. The Joint CommissionerRajasthan · 29 Oct 2026
- M/S Rentex Polymers Private Limited vs. Assistant Commissioner Of Central Goods And Services TaxDelhi · 29 Oct 2026
- M/S Maa Shila Traders vs. The State Of BiharPatna · 29 Oct 2026
