ACIT, NEW DELHI vs. MR. PRAMOD SAINI, NEW DELHI

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ITA 2918/DEL/2011Status: DisposedITAT Delhi05 September 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 filed by the Revenue was not maintainable due to the tax effect being below the revised monetary limit specified in CBDT Circular No. 17/2019 and its subsequent clarification.

What were the facts?

The Revenue filed an appeal before the ITAT against an order for assessment year 2006-07. The assessee's counsel pointed out that the tax effect was below Rs. 50 lakhs, making the appeal not maintainable as per CBDT Circular No. 17/2019.

What were the issues?

Whether an appeal filed by the Revenue is maintainable before the ITAT when the tax effect is below the monetary limit prescribed by the CBDT circulars for filing appeals.

Which sections of the Income-tax Act were involved?

CBDT Circular No.17/2019

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH : G : NEW DELHI

Before: SHRI R.K. PANDA & SHRI KULDIP SINGH

For Appellant: Shri R. Santhanam, Advocate &, Shri Deepak Ostwal, CA
For Respondent: Shri N.K. Bansal, Sr. DR
Hearing: 05.09.2019Pronounced: 05.09.2019

ORDER

PER R.K. PANDA, AM:

1.

This appeal filed by the Revenue is directed against the order dated 29.03.2011 of the CIT(A)-XXX, New Delhi, relating to assessment year 2006-07.

2.

The ld. counsel for the assessee, at the outset, submitted that the tax effect involved in the grounds raised by the Revenue is below Rs.50 lakhs. Therefore, in view of the recent CBDT Circular No.17/2019 dated 8th August, 2019, raising the monetary limit for filing of the appeal by the Revenue before the Tribunal to Rs.50 lakhs and the subsequent clarification of the CBDT, vide Notification dated 20th August, 2019 stating that the said Circular is applicable even to pending appeals, the appeal filed by the Revenue is not maintainable.

3.

The ld. DR, on the other hand, fairly conceded that the tax effect involved in the grounds raised by the Revenue being below Rs.50 lakhs, the appeal filed by the Revenue squarely falls within the ambit of the recent CBDT Circular No.17/2019 dated 8th August, 2019 and the subsequent clarification dated 20th August, 2019.

4.

After hearing both the sides, we find the tax effect involved in the grounds raised by the Revenue is admittedly below Rs.50 lakhs. Therefore, in view of the CBDT Circular No.17/2019 dated 8th August, 2019 raising the monetary limits for filing of the appeals by the Revenue before the Tribunal to Rs.50 lakhs and the subsequent clarification dated 20th August, 2019 to the effect that the said Circular is applicable even to pending appeals, the appeal filed by the Revenue is not maintainable. Accordingly, the same is dismissed.

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