What did the Tribunal hold?

The Tribunal noted that CBDT Circular No. 17/2019 revised the monetary limit for filing appeals to Rs. 50 Lacs and was applicable to pending appeals. Therefore, the appeal was not maintainable.

The Revenue filed an appeal before the ITAT against an order of the CIT(A). The Revenue's counsel pointed out that the appeal was to be withdrawn as the tax effect was below Rs. 50 Lacs.

What were the issues?

Maintainability of an appeal before the ITAT due to low tax effect, in light of revised CBDT monetary limits.

ACIT vs Kewal Kohli | s.143(3) | ITAT Delhi 2020

Income Tax Appellate Tribunal, DELHI BENCH ‘G’, NEW DELHI

For Appellant: DR ूयथ क ओर से /

Hearing: 12.3.2020Pronounced: 12.03.2020

आदेश / ORDER आदेश आदेश आदेश

PER SUSHMA CHOWLA, VP The present appeal filed by Revenue is against order of CIT(A)-XXVI, New Delhi, dated 06.11.2019 passed under section 143(3) of the Income-tax Act, 1961 (in short ‘the Act’) relating to Assessment Year 2015-16.

The Ld. DR for the Revenue pointed out that the present appeal is to be withdrawn as the tax effect involved in the case is below Rs.50 Lacs.

आयकर अपील सं. / ITA No:- 389/Del/2020

The CBDT vide Circular No.17/2019 dated 08.08.2019 has revised the monetary limit for filing the appeals before the Tribunal to Rs.50 Lacs. Further, CBDT vide letter dated 20.08.2019 has also clarified that Circular No.17/2019 would be applicable to all pending appeals. In such circumstances, the present appeal filed by the Revenue in case of low tax effect is not maintainable.

Before parting, we clarify here that the Revenue shall be at liberty to approach the Tribunal for re-institution of appeal, if the requisite material is brought to show that the appeal is protected by the exceptions prescribed in para 10 of the Circular dated 11.07.2018.

In conclusion, by applying the CBDT Circular dated 08.08.2019 and letter dated 20.08.2019 (supra), the captioned appeal of the Revenue is dismissed as withdrawn/not pressed.

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

Order pronounced in the open court on 12th day of March, 2020.

Sd/- Sd/- (PRASHANT MAHARISHI) (SUSHMA CHOWLA) लेखा सदःय लेखा सदःय/ACCOUNTANT MEMBER उपा�य� लेखा सदःय लेखा सदःय उपा�य� उपा�य�/VICE PRESIDENT उपा�य� �द�ली �द�ली / �दनांक Dated : 12th March, 2020 �द�ली �द�ली SH

आयकर अपील सं. / ITA No:- 389/Del/2020

ACIT, CENTRAL CIRCLE-28, NEW DELHI vs. KEWAL KOHLI, DELHI

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