ITO, NEW DELHI vs. SMT. HARSARWAR KAUR, DELHI

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ITA 6762/DEL/2015Status: DisposedITAT Delhi17 January 2020AY 2011-123 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 held that the appeals were not maintainable due to the tax effect being below the monetary limit specified in the CBDT circular. The circular was also applicable to pending appeals.

What were the facts?

The Revenue filed appeals before the ITAT. The assessee argued that the tax effect was below Rs. 50 lakhs, making the appeals non-maintainable as per CBDT Circular No. 17/2019.

What were the issues?

Whether appeals filed by the Revenue are maintainable when the tax effect is below the monetary limit prescribed by CBDT circulars, even if the appeals are pending.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH : C : NEW DELHI

Before: SHRI R.K. PANDA & MS SUCHITRA KAMBLE

For Appellant: Ms Gunjan Jain, CA
For Respondent: Shri S.N. Meena, Sr. DR
Hearing: 16.01.2020Pronounced: 17.01.2020

ORDER

PER R.K. PANDA, AM:

1.

The above appeals filed by the Revenue are directed against the separate orders dated 28th April, 2016 of the CIT(A)-32, New Delhi, relating to assessment year 2011-12.

2.

The ld. counsel for the assessee, at the outset, submitted that the tax effect involved in the grounds raised by the Revenue in these appeals is below Rs.50 lakhs. Therefore, in view of the recent CBDT Circular No.17/2019 dated 8th August, 2019, raising the monetary limit for filing of the appeal by the Revenue before the Tribunal to Rs.50 lakhs and the subsequent & 6762/Del/2015 clarification of the CBDT, vide Notification dated 20th August, 2019 stating that the said Circular is applicable even to pending appeals, the appeals filed by the Revenue are not maintainable.

3.

The ld. DR, on the other hand, fairly conceded that the tax effect involved in the grounds raised by the Revenue in the above appeals being below Rs.50 lakhs, the appeals filed by the Revenue squarely fall within the ambit of the recent CBDT Circular No.17/2019 dated 8th August, 2019 and the subsequent clarification dated 20th August, 2019.

4.

After hearing both the sides, we find the tax effect involved in the grounds raised by the Revenue in the above appeals is admittedly below Rs.50 lakhs. Therefore, in view of the CBDT Circular No.17/2019 dated 8th August, 2019 raising the monetary limits for filing of the appeals by the Revenue before the Tribunal to Rs.50 lakhs and the subsequent clarification dated 20th August, 2019 to the effect that the said Circular is applicable even to pending appeals, the appeals filed by the Revenue are not maintainable. Accordingly, the same are dismissed.

5.

However, if the Revenue at any point of time finds that the tax effect involved in the grounds of the Revenue is more than Rs.50 lakhs or that the same is falling under the exceptions provided in the said Circular, the Revenue may move necessary application for recall of this order.

6.

In the result, the appeals filed by the Revenue are dismissed. The decision was pronounced in the open court on 17.01.2020.

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