ACIT, CIRCLE-47(1), NEW DELHI vs. RAKESH KUMAR GOEL, DELHI

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ITA 7426/DEL/2018Status: DisposedITAT Delhi23 August 2019AY 2015-1611 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 applies to pending appeals, was applicable. Consequently, all appeals filed by the revenue were dismissed based on this circular.

What were the facts?

The Income Tax Appellate Tribunal (ITAT) was hearing multiple appeals filed by the revenue. The tax effect in all these appeals was below the monetary limit set by the CBDT.

What were the issues?

The primary issue was the applicability of CBDT Circular No. 17/2019 to pending appeals with a tax effect below the specified monetary limit.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI ‘F’ BENCH,

Before: SHRI N.K. BILLAIYA & SH. PAVAN KUMAR GADALE

Hearing: 23.08.2019Pronounced: 23.08.2019

PER BENCH

1.

The above captioned appeals by the revenue are taken up together as in all these appeals 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 all the above appeals by the revenue are dismissed.

4.

In the result, all the appeals filed by the Revenue stand dismissed.

The order is pronounced in the open court on 23.08.2019.

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