ITO, WARD-5, SONEPAT vs. RAMESH KUMAR TUSHIR, SONEPAT

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ITA 4626/DEL/2017Status: DisposedITAT Delhi20 February 2020AY 2010-112 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 departmental appeal was not maintainable as the tax effect was less than the monetary limit prescribed by the CBDT circular. The Learned DR could not provide any exceptions to this circular.

What were the facts?

The Revenue filed an appeal before the ITAT against an order of the CIT(A). The appeal was filed despite a CBDT circular stating that appeals with a tax effect below Rs. 50 lacs should not be filed.

What were the issues?

The primary issue was the maintainability of the Revenue's appeal before the ITAT in light of the CBDT's monetary limit for filing appeals.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES ‘Friday’, NEW DELHI

Before: Ms. Sushma ChowlaDr. B. R. R. Kumar

Hearing: 07.02.2020Pronounced: 20.02.2020

Per Dr. B.R.R. Kumar, Accountant Member:

1.

The present appeal has been filed by the revenue against the order of ld. CIT (A), Rohtak dated 12.05.2017.

2.

According to Circular No. 17/2019 dated 08/08/2019, the CBDT in supersession of earlier instructions has directed that department’s appeals before ITAT shall not be filed in cases where the tax effect does not exceed the monetary limit of Rs. 50 lacs. The tax will not include any interest thereon. It is further clarified that even if in the case of an assessee, disputed issues arise in more than one assessment year, appeal cannot be filed in respect of such assessment year or years in which the tax effect in respect of disputed issues exceeds the monetary limit so specified.

Ramesh Kumar Tushir 3. Admittedly, in the departmental appeal, the tax effect is less than Rs. 50 lacs, therefore, departmental appeal is not maintainable. The Ld. DR could not bring to our notice any exceptions mentioned in the said Circular.

4.

In the result, the appeal of the Revenue is dismissed. Order Pronounced in the Open Court on 20/02/2020.

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