ACIT, NEW DELHI vs. SH. RAJINDER SINGH, NEW DELHI

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ITA 2407/DEL/2017Status: DisposedITAT Delhi26 August 2019AY 2013-143 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 the tax effect was less than the monetary limit for filing appeals as per CBDT Circular No. 17/2019. This circular was also clarified to be applicable to pending appeals.

What were the facts?

The Revenue filed an appeal against the order of the CIT(A). The tax effect involved in the grounds of appeal was below the monetary limit prescribed by CBDT circulars.

What were the issues?

Whether the appeal filed by the Revenue should be dismissed on the grounds of low tax effect as per CBDT circulars.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI ‘F’ BENCH,

Before: MS. SUSHMA CHOWLA & BEFORE SHRI N.K. BILLAIYA,

Hearing: 26/08/2019Pronounced: 26/08/2019

PER N.K. BILLAIYA, ACCOUNTANT MEMBER,

1.

This appeal by the Revenue is preferred against the order of the Ld. CIT(A)-20, New Delhi, dated 27/01/2016.

2.

The Revenue has raised five substantive grounds of appeal and a perusal of the quantum involved in the grounds of appeal shows that the tax effect is less than the monetary limit fixed by the CBDT with its Circular No. 17/2019 dated 8.8.2019. Further the CBDT vide letter dated 20.8.2019 addressed to all the Principal Chief Commissioners of Income Tax has clarified that Circular No. 17/2019 is applicable to pending appeals.

3.

In the light of the above, this appeal by the Revenue is dismissed. The order is pronounced in the open court on 26 /08/2019

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