ACIT, NEW DELHI vs. M/S. A & A ACCESSORIES, NEW DELHI

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ITA 2168/DEL/2017Status: DisposedITAT Delhi02 March 2020AY 2005-062 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?

Following the CBDT Circular No. 17/2019, which is applicable to all pending appeals, the Tribunal dismissed the appeal filed by the Revenue.

What were the facts?

The Revenue preferred an appeal against the order of the CIT(A) for Assessment Year 2005-06. The CBDT issued a circular clarifying its applicability to pending appeals.

What were the issues?

The primary issue was the applicability of a CBDT circular to pending appeals before the Income Tax Appellate Tribunal.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI ‘A’ BENCH,

Before: SHRI H. S. SIDHUSHRI N.K. BILLAIYA

For Appellant: Ms. Rakhi Vimal, Sr. DR
Hearing: 02.03.2020Pronounced: 02.03.2020

PER N.K. BILLAIYA, ACCOUNTANT MEMBER,

1.

This appeal by the Revenue is preferred against the order of the Commissioner of Income Tax (Appeals)-10, New Delhi dated 17.01.2008 pertaining to Assessment Year 2005-06.

2.

Vide letter dated 20.08.2019 addressed to all the Principal Chief Commissioners of Income Tax, the board has clarified that circular No.17/2019 is applicable to all pending appeals.

3.

In the light of the CBDT Circular No.17/2019 the above appeal by the revenue is dismissed. The order is pronounced in the open court on 02.03.2020.

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