DCIT, EXEMPTION, GHAZIABAD vs. BSA COLLEGE OF ENGINEERING & TECHNOLOGY INSTITUTE, MATHURA

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ITA 4388/DEL/2017Status: DisposedITAT Delhi30 August 2019AY 2013-143 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 revised the monetary limit for filing appeals to Rs.50 Lacs and this applied to pending appeals. Therefore, the appeal was not maintainable.

What were the facts?

The Revenue filed an appeal against the CIT(A)'s order for assessment year 2013-14. The appeal was listed for early hearing, but the Revenue's counsel pointed out that the appeal was to be withdrawn due to a low tax effect.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 low tax effect as per revised 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: ‘FRIDAY’: NEW DELHI

Before: SH.PRAMOD KUMAR & MS. SUSHMA CHOWLA

For Appellant: Ms. Ashima Neb, Sr.DR
Hearing: 30.08.2019Pronounced: 30.08.2019

आदेश / ORDER

PER SUSHMA CHOWLA, JM:

1.

The appeal filed by Revenue is against order of CIT(A)-2, Agra, dated 31.03.2017 relating to assessment year 2013-14 against the ITA No:- 4388/Del/2017 Assessment Year: 2013-14 order passed under section 143(3) of the Income-tax Act, 1961 (in short ‘the Act’).

2.

The appeal was fixed to dispose off early hearing petition.

Despite service of notice, none appeared on behalf of the assessee.

However, Ld. DR for the Revenue pointed out that the present appeal is to be withdrawn as the tax effect involved in the case is below Rs.50 Lacs.

3.

The CBDT vide Circular No.17/2019 dated 08.08.2019 has revised the monetary limit for filing the appeals before the Tribunal to Rs.50 Lacs. Further, CBDT vide letter dated 20.08.2019 has also clarified that Circular No.17/2019 would be applicable to all pending appeals. In such circumstances, the present appeal filed by the Revenue in case of low tax effect is not maintainable.

4.

Before parting, we clarify here that the Revenue shall be at liberty to approach the Tribunal for re-institution of appeal, if the requisite material is brought to show that the appeal is protected by the exceptions prescribed in para 10 of the Circular dated 11.07.2018.

5.

In conclusion, by applying the CBDT Circular dated 08.08.2019 and letter dated 20.08.2019 (supra), the captioned appeal of the Revenue is dismissed as withdrawn/not pressed.

ITA No:- 4388/Del/2017 Assessment Year: 2013-14

6.

In the result, the appeal of Revenue is dismissed.

Order pronounced in the open court on 30th day of August, 2019.

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