What did the Tribunal hold?

The Tribunal held that the CBDT circular, which applies to pending appeals, renders the Revenue's appeal non-maintainable due to the tax effect being below Rs. 50 lakhs.

The Revenue filed an appeal before the ITAT against an order for AY 2012-13. The assessee argued that the disputed amount and tax effect were below the monetary limit prescribed by 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 CBDT circulars.

ACIT vs Shri Ashok Mehra, Gurgaon | ITAT Delhi 2020

Income Tax Appellate Tribunal, DELHI BENCH “A” NEW DELHI

Before: SHRI AMIT SHUKLA & SHRI Dr. B.R.R. KUMAR

For Appellant: Shri Amit Jain, Sr.DR

PER AMIT SHUKLA, J.M.: The aforesaid appeal has been filed by the assessee against the impugned order dated 10.05.2016 passed by Commissioner of Income Tax (Appeals)-XX, New Delhi for the Assessment Year 2012-13.

Before us, ld. counsel for the assessee submitted that the total disputed amount as raised in the Revenue’s appeal amounting to Rs.52,53,000/- on which the total tax effect is much below the monetary prescribed limit of Rs.50 lac as per CBDT Circular No.17/2019 dated 08.08.2019, the appeal of the Revenue is not maintainable.

Further CBDT vide clarification dated 20.08.2019 has clarified that the aforesaid circular will apply to all pending appeals also. Accordingly, the appeal of the Revenue is dismissed as non maintainable as the tax effect is below Rs.50 lakhs.

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

Order pronounced in the open Court on 10th February, 2020.

ACIT, NEW DELHI vs. SHRI ASHOK MEHRA, GURGAON

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