DCIT, NEW DELHI vs. MR. ROHIT KUMAR BANSAL, GURGAON

ITA 1694/DEL/2016Status: DisposedITAT Delhi01 October 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 filed by the Revenue was not maintainable due to low tax effect, as per CBDT Circular No. 17/2019, which revised the monetary limit for filing appeals.

What were the facts?

The Revenue filed an appeal against an order of the CIT(A) for AY 2012-13. The assessee's representative contended that the appeal should be dismissed due to low tax effect as per CBDT Circular No. 17/2019.

What were the issues?

Whether the Revenue's appeal is maintainable before the Tribunal considering the low tax effect as per the latest CBDT circular.

AI-generated summary — verify with the full judgment below

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

Before: SHRI N.K. BILLAIYA & SHRI KULDIP SINGH

For Respondent: Dr. Vijay Kr. Chadha, Sr. DR

Hearing: 26.09.2019

PER KULDIP SINGH, JUDICIAL MEMBER :

Appellant, Dy. Commissioner of Income-tax, Circle 13(1), New Delhi (hereinafter referred to as ‘the revenue’) by filing the present appeal sought to set aside the impugned order dated 25.01.2016 passed by the Commissioner of Income-tax (Appeals)- 5, New Delhi qua the assessment years 2012-13.

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