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Income Tax Appellate Tribunal, DELHI BENCH ‘B’, NEW DELHI
Before: MS. SUSHMA CHOWLA & SHRI PRASHANT MAHARISHI
आदेश / ORDER आदेश आदेश आदेश
PER SUSHMA CHOWLA, JM: The present bunch of appeals filed by the Revenue are against the
separate orders of different CIT(A), New Delhi, relating to different
Assessment Years [as mentioned in Annexure “A”] passed under section
143(3) of the Income-tax Act, 1961 (in short ‘the Act’).
The captioned appeals have been listed by Registry before the Bench
on the ground that they involve low tax effect.
The Ld. DR for the Revenue fairly pointed out that the present appeals
are to be withdrawn as the tax effect involved in the appeals is below Rs.50
Lacs.
The CBDT vide Circular No.17/2019 dated 08.08.2019 has revised
the monetary limit for filing the appeals before the Tribunal to Rs.50 Lacs.
Further, CBDT vide letter dated 20.08.2019 has also clarified that Circular
No.17/2019 would be applicable to all pending appeals. In such
circumstances, the present appeals filed by the Revenue in case of low tax
effect are not maintainable.
Before parting, we clarify here that the Revenue shall be at liberty to
approach the Tribunal for re-institution of any of the appeal/s, if the
requisite material is brought to show that the appeal/s are protected by the
exceptions prescribed in para 10 of the Circular dated 11.07.2018.
In conclusion, by applying the CBDT Circular dated 08.08.2019 and
letter dated 20.08.2019 (supra), the captioned appeals of the Revenue are
dismissed as withdrawn/not pressed.
The Cross objection Nos. 206/Del/2017 & 204/Del/2017 become
academic and hence, dismissed.
In the result, all the appeals of Revenue and both cross-objections of
assessee are dismissed.
Order pronounced in the open court on 31st day of October, 2019.
Sd/- Sd/- (PRASHANT MAHARISHI) (SUSHMA CHOWLA) लेखा सदःय/ACCOUNTANT MEMBER �याियक सदःय लेखा सदःय �याियक सदःय/JUDICIAL MEMBER लेखा सदःय लेखा सदःय �याियक सदःय �याियक सदःय �द�ली / �दनांक Dated : 31st October, 2019. �द�ली �द�ली �द�ली * Amit Kumar * आदेश क� ूितिल�प अमे�षत/Copy of the Order is forwarded to : 1. अपीलाथ� / The Appellant 2. ू�यथ� / The Respondent 3. आयकर आयु�(अपील) / The CIT(A) 4. मु�य आयकर आयु� / The Pr. CIT �वभागीय ूितिनिध, आयकर अपीलीय अिधकरण, �द�ली / DR, ITAT, Delhi 5. 6. गाड� फाईल / Guard file.
आदेशानुसार आदेशानुसार आदेशानुसार/ BY आदेशानुसार ORDER, स�या�पत ूित //True Copy//
सहायक र�जःशार, आयकर अपीलीय अिधकरण ,�द�ली �द�ली �द�ली �द�ली Assistant Registrar, ITAT, Delhi