ITO, WARD- 21(4), NEW DELHI vs. BIKRAM SINGH, NEW DELHI

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ITA 3859/DEL/2017Status: DisposedITAT Delhi12 March 2020AY 2012-132 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 the appeal was not maintainable due to the tax effect being below the monetary limit specified in the CBDT circular. The appeal was accordingly dismissed.

What were the facts?

The Revenue filed an appeal before the ITAT. The assessee's counsel submitted that the tax effect was below Rs. 50 lakhs, making the appeal non-maintainable as per CBDT Circular No. 17/2019.

What were the issues?

The primary issue was the maintainability of the Revenue's appeal before the ITAT based on the monetary limit prescribed by a CBDT circular.

Which sections of the Income-tax Act were involved?

CBDT Circular No.17/2019

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH : A : NEW DELHI

Before: SHRI R.K. PANDA & SHRI SUDHANSHU SRIVASTAVA

For Appellant: Shri Madhur Ambawat, Advocate
For Respondent: Shri Rajiv Kumar, Sr. DR
Hearing: 12.03.2020Pronounced: 12.03.2020

ORDER

PER R.K. PANDA, AM:

1.

This appeal filed by the Revenue is directed against the order dated 29.03.2017 of the CIT(A)-7, New Delhi, relating to assessment year 2012-13.

2.

The ld. counsel for the assessee, at the outset, submitted that the tax effect involved in the grounds raised by the Revenue is below Rs.50 lakhs. Therefore, in view of the recent CBDT Circular No.17/2019 dated 8th August, 2019, raising the monetary limit for filing of the appeal by the Revenue before the Tribunal to Rs.50 lakhs and the subsequent clarification of the CBDT, vide Notification dated 20th August, 2019 stating that the said Circular is applicable even to pending appeals, the appeal filed by the Revenue is not maintainable.

3.

The ld. DR, on the other hand, fairly conceded that the tax effect involved in the grounds raised by the Revenue being below Rs.50 lakhs, the appeal filed by the Revenue

CBDT Circular No.17/2019 dated 8th August, 2019 and the subsequent clarification dated 20th August, 2019.

4.

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 the CBDT Circular No.17/2019 dated 8th August, 2019 raising the monetary limits for filing of the appeals by the Revenue before the Tribunal to Rs.50 lakhs and the subsequent clarification dated 20th August, 2019 to the effect that the said Circular is applicable even to pending appeals, the appeal filed by the Revenue is not maintainable. Accordingly, the same is dismissed.

5.

However, if the Revenue at any point of time finds that the tax effect involved in the grounds of the Revenue is more than Rs.50 lakhs or that the same is falling under the exceptions provided in the said Circular, the Revenue may move necessary application for recall of this order.

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