DCIT, NEW DELHI vs. M/S. KENMORE VIKAS INDIA (P) LTD., NEW DELHI

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ITA 2674/DEL/2017Status: DisposedITAT Delhi10 September 2020AY 2013-143 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 since the tax effect was below the monetary limit prescribed by the CBDT circular, the appeal filed by the Revenue was not maintainable.

What were the facts?

The Revenue filed an appeal before the ITAT against an order of the CIT(A). The assessee argued that the tax effect was below Rs. 50 lakhs, making the appeal not maintainable as per CBDT Circular No. 17/2019.

What were the issues?

Maintainability of the Revenue's appeal before the ITAT due to low tax effect as per CBDT circular.

Which sections of the Income-tax Act were involved?

Not Applicable

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “D”: NEW DELHI

Before: SHRI R.K. PANDA & MS SUCHITRA KAMBLE

For Appellant: Shri K. Sampath, Advocate, Shri V. Rai Kumar, Advocate
For Respondent: Shri Arun Kumar Yadav, Sr. DR, Shri K. Sampath, Advocate, Shri V. Rai Kumar, Advocate
Hearing: 10/09/2020

This appeal filed by the revenue is directed against the order dated 28th February, 2017 of Ld. CIT(A) -5, Delhi relating to assessment year 2013-14.

2.

Ld. Counsel for the assessee at the outset submitted that the tax effect involved in the grounds raised by the revenue is admittedly below Rs. 50 lakhs. Therefore in view of the recent CBDT Circular No. 17/2019 dated 8th August, 2019 the appeal filed by the revenue is not maintainable. Ld. DR fairly conceded that the tax effect involved in the grounds raised by the revenue is below Rs. 50 lakhs and therefore the CBDT circular is applicable to the present case.

3.

After hearing both the sides we find the tax effect involved in the grounds raised

by the revenue is admittedly below Rs. 50 lakhs. Therefore, in view of Circular No. 17/2019 dated 8th August, 2019 issued by the CBDT raising the monetary limit to Rs. 50 lakhs for filing of appeals by the revenue before the Tribunal and subsequent clarification dated 20th August, 2019 that the above circular applies even to the pending appeals, the appeal filed by the revenue is not maintainable. Accordingly the appeal filed by the revenue is dismissed on account of low effect.

4. However if the revenue at any point of time finds that tax effect involved in the grounds raised by the revenue is more than Rs. 50 lakhs the revenue is at liberty to move appropriate application for revival of the appeal.

4.

In the result, appeal filed by the Revenue is dismissed.

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