ITO, WARD 10(2), NEW DELHI vs. GOLDER ASSOCIATES CONSULTING (INDIA) P.LTD, NEW DELHI

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ITA 7567/DEL/2018Status: DisposedITAT Delhi21 August 2020AY 2014-152 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, citing CBDT 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 the assessment year 2014-15. The assessee's counsel pointed out that the tax effect in the appeal was below Rs. 50 lakhs.

What were the issues?

The primary issue was the maintainability of the Revenue's appeal before the ITAT due to the tax effect being below the revised monetary limit set by the CBDT.

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

For Respondent: Ms. Shreya Singhal, CA
Hearing: 21.08.2020Pronounced: 21.08.2020

Date of hearing : 21.08.2020 Date of pronouncement : 21.08.2020 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)-4, New Delhi dated 18.9.2018.

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