DCIT, NEW DELHI vs. M/S. A.K. MANPOWER PVT. LTD., NEW DELHI

ITA 6172/DEL/2016Status: DisposedITAT Delhi27 February 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 dismissed the appeal filed by the revenue. This was done in light of CBDT Circular No. 17/2019, which mandates dismissal of appeals with a tax effect below a certain threshold.

What were the facts?

The revenue filed an appeal against the order of the CIT(A) for AY 2012-13. The tax effect of the appeal was less than Rs. 50 lacs.

What were the issues?

Whether the revenue's appeal should be dismissed based on the tax effect and CBDT circulars.

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 ‘A’ BENCH,

Before: SH. H. S. SIDHU & SHRI N.K. BILLAIYA

Hearing: 27.02.2020Pronounced: 27.02.2020

This appeal by the revenue is preferred the order of the CIT(A)-I, New Delhi dated 12.09.2016 pertaining to A.Y.2012-13. 2. A perusal of the grievance of the revenue shows that the tax effect would be less than Rs.50 lacs and hence this appeal has to be dismissed in the light of the CBDT Circular No.17.2019 dated 08.08.2019. 3. Needless to mention the revenue may approach the Tribunal should it feel that the said circular does not apply to this appeal.

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

Order pronounced in the open court on 27.02.2020.

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