What did the Tribunal hold?

The Tribunal held that the Revenue's appeal was not maintainable as the tax effect was less than the monetary limit prescribed by the CBDT circular. The Learned DR could not provide any exceptions to this circular.

The Revenue filed an appeal before the ITAT. The CBDT issued a circular directing that departmental appeals shall not be filed if the tax effect does not exceed Rs. 50 lacs.

What were the issues?

The primary issue was the maintainability of the Revenue's appeal before the ITAT based on the tax effect and the applicability of the CBDT circular.

ACIT vs Sh. Rajpal Katyal | ITAT Delhi 2019

Income Tax Appellate Tribunal, DELHI BENCHES ‘G’, NEW DELHI

Before: Sh. Amit ShuklaDr. B. R. R. Kumar

For Appellant: Adv. &

Hearing: 26.08.2019Pronounced: 27.09.2019

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘G’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member Asstt. Year : 2009-10 Assistant Commissioner of Vs Sh. Rajpal Katyal, Income Tax, Circle-57(1), Prop. M/s Kailash Engineers, New Delhi C-5/190, Yamuna Vihar, Delhi-110053 (APPELLANT) (RESPONDENT) PAN No. AANPK2673E Assessee by : Sh. K. Sampath, Adv. & Sh. V. Raj Kumar, Adv. Revenue by : Sh. N. K. Bansal, Sr. DR Date of Hearing: 26.08.2019 Date of Pronouncement: 27.09.2019 ORDER Per Dr. B. R. R. Kumar, Accountant Member:

The present appeal has been filed by the Revenue against the order of the ld. CIT(A)-19, New Delhi dated 13.08.2015.

According to Circular No. 17/2019 dated 08/08/2019, the CBDT in supersession of earlier instructions has directed that department’s appeals before ITAT shall not be filed in cases where the tax effect does not exceed the monetary limit of Rs. 50 lacs. The tax will not include any interest thereon. It is further clarified that even if in the case of an assessee, disputed issues arise in more than one assessment year, appeal cannot be filed in respect of such assessment year or years in which the tax effect in respect of disputed issues exceeds the monetary limit so specified.

2 Rajpal Katyal 3. Admittedly, in the departmental appeal, the tax effect is less than Rs. 50 lacs, therefore, departmental appeal is not maintainable. The Ld. DR could not bring to our notice any exceptions mentioned in the said Circular.

In the result, the appeal of the Revenue is dismissed. (Order Pronounced in the Open Court on 27/09/2019).

ACIT, NEW DELHI vs. SH. RAJPAL KATYAL, DELHI

What did the Tribunal hold?

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