ITO, WARD- 3(3), NOIDA vs. SANGEETA VASISTHA, NOIDA

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ITA 4357/DEL/2019Status: DisposedITAT Delhi23 September 2019AY 2009-102 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 noted that CBDT Circular No. 17/2019, which sets monetary limits for appeals, is applicable to pending appeals. Consequently, the appeal filed by the Revenue was dismissed.

What were the facts?

The Revenue filed an appeal before the ITAT. The tax effect in the appeal was below the monetary limit prescribed by the CBDT.

What were the issues?

Applicability of CBDT Circular No. 17/2019 to pending appeals and whether the appeal should be entertained based on the tax effect.

Which sections of the Income-tax Act were involved?

None

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI ‘SMC’ BENCH,

Before: SHRI N.K. BILLAIYA

For Appellant: Ms. Ekta Vishnoi, Sr. DR
Hearing: 23.09.2019Pronounced: 23.09.2019

PER N. K. BILLAIYA, AM:

1.

The above captioned appeal by the revenue is taken up as in this appeal the tax effect is less than the monetary limit fixed by the CBDT in its circular No.17/2019 dated 08.08.2019.

2.

Vide letter dated 20.08.2019 addressed to all the Principal Chief Commissioners of Income Tax, the board has clarified that circular No.17/2019 is applicable to all pending appeals.

3.

In the light of the CBDT Circular No.17/2019 the above appeal by the revenue is dismissed.

4.

In the result, the appeal filed by the Revenue stand dismissed.

The order is pronounced in the open court on 23.09.2019.

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