ITO, NEW DELHI vs. SH. KAPIL CHOPRA, NEW DELHI

PDF · subscribers
ITA 4405/DEL/2016Status: DisposedITAT Delhi16 September 2019AY 2007-082 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 ITAT, in light of the CBDT Circular No. 17/2019, dismissed the appeal filed by the Revenue. The circular stated that appeals with a tax effect below a certain limit should be dismissed.

What were the facts?

The Revenue filed an appeal before the Income Tax Appellate Tribunal (ITAT). The tax effect in the appeal was below the monetary limit prescribed by the CBDT circular. The CBDT circular clarified its applicability to all pending appeals.

What were the issues?

Whether the CBDT circular regarding monetary limits for appeals is applicable to pending appeals.

AI-generated summary — verify with the full judgment below

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

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

For Appellant: Dr. Vijay Kumar Chadha, Sr. DR
Hearing: 16/09/2019Pronounced: 16/09/2019

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 16.09.2019.

Recent GST High Court judgments

Search GST case law →