ACIT, CENTRAL CIRCLE- 19, NEW DELHI vs. GAUTAM GAMBHIR, NEW DELHI

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ITA 5659/DEL/2017Status: DisposedITAT Delhi14 August 2020AY 2009-102 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, citing the CBDT circular that revised the monetary limit for filing appeals to the ITAT. Both the assessee's counsel and the Revenue's counsel agreed on the tax effect being below the threshold.

What were the facts?

The Revenue filed an appeal for assessment year 2009-10. 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 was below the monetary limit prescribed by CBDT circulars for filing appeals to the ITAT.

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 SUDHANSHU SRIVASTAVASHRI SUDHANSHU SRIVASTAVA SHRI SUDHANSHU SRIVASTAVA SHRI SUDHANSHU SRIVASTAVA

For Appellant: Ms. Rakhi Vimal, Senior DR
For Respondent: Shri Ved Jain and Shri Ashish Goel, CAs
Pronounced: 14.08

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 2009-10 is directed against the order of learned CIT(A)-27, New Delhi dated 22nd June, 2017.

1.

Vide e-mail dated 4th July, 2020, the learned counsel for the 2. 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-5659/Del/2017

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 14th August, 2020.

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