ADDL.CIT^, SPECIAL RANGE, GHAZIABAD vs. JAVVAD KHAZN, BULANDSHAHR

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ITA 164/DEL/2019Status: DisposedITAT Delhi28 August 2020AY 2014-152 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the appeal filed by the Revenue. This decision was based on the CBDT's Circular No. 17/2019, which revised the monetary limit for departmental appeals to the ITAT to Rs. 50 lakhs.

What were the facts?

The Revenue filed an appeal before the ITAT for assessment year 2014-15. The tax effect involved in the appeal was calculated at Rs. 46,43,996/-, which is below the revised monetary limit for filing appeals.

What were the issues?

The primary issue was the maintainability of the Revenue's appeal before the ITAT given the revised monetary limits prescribed by the CBDT.

AI-generated summary — verify with the full judgment below

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

Before: SHRI G.S. PANNU & SHRI SUDHANSHU SRIVASTAVA

For Appellant: Shri Saras Kumar, Sr. DR
Hearing: 28.08.2020

PER G.S. PANNU, VICE PRESIDENT

1.

This appeal by the Revenue for the assessment year 2014-15 is directed against the order of learned CIT(A)-III, Kanpur dated 24.10.2018.

2.

None appeared on behalf of the assessee on the date of hearing. The learned DR drew our attention to the letter of the Principal Commissioner of Income Tax(A), Ghaziabad wherein tax effect involved in the above case has been calculated at Rs. 46,43,996/-, which is below Rs. 50 lakh.

ITA 164/D/19 Assessment year 2014-15 3. 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 Rs. 50 lakhs.

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, as announced in the presence of the Departmental Representative at the conclusion of virtual hearing today.

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