DCIT, NEW DELHI vs. SUNITA S. AEREN, NEW DELHI

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ITA 5595/DEL/2015Status: DisposedITAT Delhi22 October 2019AY 2011-122 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 according to CBDT Circular No. 17/2019, appeals with a tax effect below Rs. 50 lacs should not be filed. Since the tax effect in these appeals was below the specified limit, they were not maintainable.

What were the facts?

The Revenue filed appeals before the ITAT. The appeals were filed against the orders of the CIT(A) for assessment years 2009-10 and 2011-12.

What were the issues?

The primary issue was whether the departmental appeals were maintainable before the ITAT given the monetary limits prescribed by the CBDT circular.

Which sections of the Income-tax Act were involved?

Not Applicable

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘D’, NEW DELHI

Before: Sh. Bhavnesh SainiDr. B. R. R. Kumar

Hearing: 22.10.2019Pronounced: 22.10.2019

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Sh. Bhavnesh Saini, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 5593/Del./2015 : Asstt. Year : 2009-10 ITA No. 5595/Del./2015 : Asstt. Year : 2011-12 Deputy Commissioner of Vs Sunita S. Aeren, Income Tax, Central Circle- Aerens Bimaldeep Complex, Mall 18, New Delhi Road, Behind Pocket-D-3, Kisangarh, Vasant Kunj, New Delhi (APPELLANT) (RESPONDENT) PAN No. AAHPG0477C Assessee by : Sh. S. P. Singh, Adv. Revenue by : Sh. J. K. Mishra, CIT DR Date of Hearing: 22.10.2019 Date of Pronouncement: 22.10.2019 ORDER Per Dr. B. R. R. Kumar, Accountant Member:

The present appeals have been filed by the Revenue against the orders of the ld. CIT(A)-27, New Delhi dated 21.07.2015.

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 & 5595/Del/2015 2 Sunita S. Aeren which the tax effect in respect of disputed issues exceeds the monetary limit so specified.

3.

Admittedly, in the departmental appeals, 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, both the appeals of the Revenue are dismissed. Order Pronounced in the Open Court on 22/10/2019.

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