ITO, NEW DELHI vs. MR. ASHISH KUMAR GUPTA, NEW DELHI

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ITA 1311/DEL/2016Status: DisposedITAT Delhi20 February 2020AY 2008-092 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 sets monetary limits for filing appeals.

What were the facts?

The Revenue preferred an appeal against the order of the CIT(A) for AY 2008-09. The tax effect of the appeal was less than Rs. 50 lacs.

What were the issues?

The primary issue was whether the appeal filed by the Revenue was maintainable given the tax effect and the CBDT circular.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI ‘G’ BENCH,

Before: SHRI N.K. BILLAIYA & MS. SUCHITRA KAMBLE

Hearing: 20.02.2020Pronounced: 20.02.2020

This appeal by the revenue is preferred the order of the CIT(A)-18, New Delhi dated 21.12.2015 pertaining to A.Y.2008-09. 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.

4.

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

Order pronounced in the open court on 20.02.2020.

Sd/- Sd/- [SUCHITRA KAMBLE] [N.K. BILLAIYA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 20.02.2020 *Neha* Copy forwarded to: 1. Appellant 2. Respondent 3. CITi 4. CIT(A) 5. DR

Asst. Registrar ITAT, New Delhi

Date of dictation 20.02.2020 20.02.2020 Date on which the typed draft is placed before the dictating Member 20.02.2020 Date on which the typed draft is placed before the Other member 20.02.2020 Date on which the approved draft comes to the Sr.PS/PS

20.02.2020 Date on which the fair order is placed before the Dictating Member for Pronouncement 20.02.2020 Date on which the fair order comes back to the Sr. PS/ PS

20.02.2020 Date on which the final order is uploaded on the website of ITAT 20.02.2020 Date on which the file goes to the Bench Clerk

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