ACIT, NEW DELHI vs. SHRI NARINDER PAL SINGH, NEW DELHI

PDF · subscribers
ITA 627/DEL/2017Status: DisposedITAT Delhi31 December 2019AY 2012-133 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 appeal of the Revenue deserved to be dismissed in limine due to low tax effect, as per the binding CBDT circular and its subsequent clarification. The assessee's cross-objection was rendered infructuous.

What were the facts?

The Revenue filed an appeal and the assessee filed a cross-objection against an order for AY 2012-13. The tax effect involved in the appeal was below the threshold prescribed by CBDT Circular No. 17/2019.

What were the issues?

The primary issue was the applicability of CBDT Circular No. 17/2019 regarding the monetary limit for filing appeals before the Tribunal.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘E’ NEW DELHI

Before: SHRI G. S. PANNU & MS SUCHITRA KAMBLEShri Narinder Pal Singh,

For Appellant: Ms. Pramita M. Biswas, CIT-D.R
For Respondent: Shri Deepesh Garg, Adv
Hearing: 16.12.2019Pronounced: 31.12.2019

Heard together (2 matters)

C.O No. 81/Del/2017
I.T.A. No. 627/DEL/2017

Read from the judgment's own cause title. This page is filed under one of them.

PER SUCHITRA KAMBLE, JM

1.

This appeal is filed by the Revenue and Cross Objection is filed by the assessee against the order of the Commissioner of Income Tax [Appeals]-I, New Delhi dated 22.11.2016 for Assessment Year 2012-13.

C.O No. 81/Del/2017 2. At the outset, it was brought to our notice that the tax effect involved in this appeal being less than Rs. 50 lacs, squarely falls within the ambit of Circular No. 17/2019 dated 08.08.2019 issued by the Central Board of Direct Taxes prescribing the tax effect for preferring appeals before Tribunal by the revenue and subsequent clarification issued by CBDT on 20th August, 2019.

3.

After perusing the materials available on record, we find that the amount disputed before us is below the tax effect limit prescribed by CBDT vide Circular No. 17/2019 dated 08.08.2019 for preferring appeals before tribunal by the revenue. On perusal of the Circular No. 17/2019 dated 08.08.2019 and the materials available on record, Ld. Sr. DR could not point out as to how and why such a Circular is not applicable to the facts of the case. We find that the subsequent clarification dated 20.08.2019 makes it very clear that the revised monetary limits shall apply retrospectively to pending appeals also. The Circular is binding on the tax authorities. Hence, we hold that the appeal of the revenue deserve to be dismissed on account of low tax effect vide Circular No. 17/2019 dated 08.08.2019 and subsequent clarification on 20.08.2019. Accordingly, on account of low tax effect case, we dismissed this appeal of revenue in limine, without going into the merits of the case. The Cross Objection filed by the assessee becomes infructuous, therefore, the same is dismissed.

5.

In result, appeal of the Revenue and Cross Objection of the Assessee are dismissed. Order pronounced in the Open Court on the 31st day of December, 2019.

Recent GST High Court judgments

Search GST case law →