ITO, NEW DELHI vs. SH. AMIT ARORA, NEW DELHI

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ITA 4504/DEL/2016Status: DisposedITAT Delhi04 September 2019AY 2013-142 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 clarifies that it is applicable to all pending appeals. Therefore, the appeal filed by the Revenue was dismissed.

What were the facts?

The Revenue filed an appeal before the Income Tax Appellate Tribunal. The tax effect in the appeal was below the monetary limit prescribed by the CBDT.

What were the issues?

Applicability of CBDT Circular No. 17/2019 to pending appeals and whether the appeal should be dismissed due to low tax effect.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI ‘A’ BENCH,

Before: SHRI N.K. BILLAIYA & MS. SUCHITRA KAMBLE

Hearing: 04.09.2019Pronounced: 04.09.2019

PER N. K. BILLAIYA, AM:

1.

The above captioned appeal by the revenue is taken up as in this appeal 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 the above appeal by the revenue is dismissed.

4.

In the result, the appeal filed by the Revenue stand dismissed.

The order is pronounced in the open court on 04.09.2019.

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