DCIT, NEW DELHI vs. M/S. GURU NANAK INFOTECH PVT. LTD., NEW DELHI
In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal held that the appeal was not maintainable due to low tax effect, as per CBDT Circular No.17/2019. The appeal was dismissed on this ground.
What were the facts?
The Revenue filed an appeal before the ITAT against an order of the CIT(A) for AY 2005-06. The Revenue's counsel conceded that the appeal had a low tax effect.
What were the issues?
Whether an appeal filed by the Revenue is maintainable before the Tribunal when the tax effect is below the threshold prescribed by CBDT Circular No.17/2019.
Which sections of the Income-tax Act were involved?
Not Applicable
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘C’ : NEW DELHI
Before: SHRI N.K. BILLAIYA & SHRI KULDIP SINGH
PER KULDIP SINGH, JUDICIAL MEMBER :
Appellant, Dy. Commissioner of Income-tax, Circle 10(2), New Delhi (hereinafter referred to as ‘the revenue’) by filing the present appeals sought to set aside the impugned order dated 01.02.2017 passed by the Commissioner of Income-tax (Appeals)- 16, New Delhi qua the assessment years 2005-06.
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