ITO, NEW DELHI vs. SMT. RAJ RANI KALRA, NEW DELHI

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ITA 1257/DEL/2017Status: DisposedITAT Delhi30 August 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 dismissed the Revenue's appeal as the tax effect was below the CBDT's prescribed monetary limit. The assessee's cross-objection was also dismissed as it supported the CIT(A)'s order.

What were the facts?

The Revenue filed an appeal, and the assessee filed a cross-objection against the CIT(A)'s order. The tax effect in the Revenue's appeal was below the monetary limit specified by the CBDT.

What were the issues?

The primary issue was whether the Revenue's appeal should be dismissed based on the low tax effect, as per CBDT circulars.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI ‘F’ BENCH,

Before: MS. SUSHMA CHOWLA & BEFORE SHRI N.K. BILLAIYA,

Hearing: 29/08/2019Pronounced: 30/08/2019

PER N.K. BILLAIYA, ACCOUNTANT MEMBER,

1.

The appeal by the Revenue and the Cross Objection by the assessee has been preferred against the order of the Ld. CIT(A)-14, New Delhi, dated 19/12/2016.

C.O. No. 106/Del/2017 2. The Revenue has raised four substantive grounds of appeal and a perusal of the quantum involved in the grounds of appeal shows that the tax effect is less than the monetary limit fixed by the CBDT with its Circular No. 17/2019 dated 8.8.2019. Further the CBDT vide letter dated 20.8.2019 addressed to all the Principal Chief Commissioners of Income Tax has clarified that Circular No. 17/2019 is applicable to pending appeals.

3. In the light of the above, this appeal by the Revenue is dismissed.

4. Cross Objection is in support of the order of the ld. CIT(A) hence, needs no separate adjudication, accordingly dismissed. The order is pronounced in the open court on 30/08/2019.

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