ITO, NEW DELHI vs. SH. RAJ KUMAR SINGHAL, GURGAON

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ITA 3498/DEL/2016Status: DisposedITAT Delhi21 October 2019AY 2006-072 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 was not maintainable as the tax effect was below the monetary limit prescribed by CBDT Circular No. 17/2019. The Revenue 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 for the assessment year 2006-07.

What were the issues?

The primary issue was the maintainability of the Revenue's appeal before the ITAT based on the monetary limit stipulated in the CBDT circular.

AI-generated summary — verify with the full judgment below

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

Before: Sh. Amit ShuklaDr. B. R. R. Kumar

Hearing: 23.09.2019Pronounced: 21.10.2019

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 3498/Del./2016 : Asstt. Year : 2006-07 Income Tax Officer, Vs Sh. Raj Kumar Singhal, Ward-55(5), House No. 144, Sector-15, Part-II, New Delhi-110002 Gurgaon, Haryana-122001 (APPELLANT) (RESPONDENT) PAN No. ABVPS9667D Assessee by : None Revenue by : Sh. S. S. Rana, CIT DR Date of Hearing: 23.09.2019 Date of Pronouncement: 21.10.2019 ORDER Per Dr. B. R. R. Kumar, Accountant Member:

The present appeal has been filed by the Revenue against the order of the ld. CIT(A)-19, New Delhi dated 03.03.2016.

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.

2 Raj Kumar Singhal 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 21/10/2019.

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