ITO, SONEPAT vs. SMT. POONAM, SONEPAT

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ITA 453/DEL/2017Status: DisposedITAT Delhi29 August 2019AY 2010-113 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, following CBDT Circular No. 17/2019 which applies to pending appeals, dismissed the revenue's appeal. The circular mandates dismissal of appeals where the tax effect is below a specified monetary limit.

What were the facts?

The revenue filed an appeal before the Income Tax Appellate Tribunal (ITAT) for the assessment year 2010-11. The tax effect in the appeal was below the monetary limit set by the CBDT.

What were the issues?

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

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI ‘F’ BENCH,

Before: SMT. SUSHMA CHOWLA & SHRI N.K. BILLAIYA

Hearing: 28.08.2019Pronounced: 29.08.2019

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 29.08.2019.

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