ADDL.CIT, SPECIAL RANGE-18, NEW DELHI vs. TARA CHAND JAIN, NEW DELHI

PDF · subscribers
ITA 7753/DEL/2018Status: DisposedITAT Delhi23 August 2019AY 2010-1111 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the CBDT circular No. 17/2019, dated 08.08.2019, sets a monetary limit for pending appeals. This circular was clarified to be applicable to all pending appeals.

What were the facts?

The Income Tax Appellate Tribunal (ITAT) was hearing multiple appeals filed by the revenue. These appeals were consolidated as the tax effect in each was below the monetary limit set by the CBDT.

What were the issues?

The primary issue was whether the CBDT circular regarding monetary limits for appeals was applicable to the pending cases before the tribunal.

Which sections of the Income-tax Act were involved?

N/A

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.

Recent GST High Court judgments

Search GST case law →