DCIT, NEW DELHI vs. M/S GUJRAL DESIGN PLUS OVERSEAS PVT. LTD., NEW DELHI

ITA 942/DEL/2017Status: DisposedITAT Delhi18 December 2019AY 2012-133 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 CBDT circular revised the monetary limit for filing appeals to Rs. 50 Lacs and that this applied to pending appeals. Therefore, the appeal was not maintainable.

What were the facts?

The Revenue filed an appeal before the ITAT against an order of the CIT(A). The Revenue's representative stated that the appeal was to be withdrawn due to a low tax effect.

What were the issues?

Maintainability of the appeal before the Tribunal due to the revised monetary limits set by CBDT circulars.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘C’, NEW DELHI

For Appellant: DR प्रत्यथी की ओर से /

Hearing: 18.12.2019Pronounced: 18.12.2019

आदेश की प्रधतधऱपऩ अग्रेपषत/Copy of the Order is forwarded to: 2

आयकर अऩीऱ सं. / ITA No:- 942/Del/2017

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