ITO, NEW DELHI vs. SHRI MANISH MAHENDRU, NEW DELHI

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ITA 2324/DEL/2016Status: DisposedITAT Delhi29 August 2019AY 2007-082 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 held that as per CBDT Circular No. 17/2019, appeals with a tax effect below Rs. 50 lacs are not maintainable. The Revenue could not provide any exceptions to this circular.

What were the facts?

The Revenue filed an appeal before the ITAT against an order of the CIT(A). The appeal was filed for the assessment year 2007-08. The tax effect in the departmental appeal was less than Rs. 50 lacs.

What were the issues?

The primary issue was the maintainability of the Revenue's appeal before the ITAT based on the monetary limit prescribed by the CBDT circular.

AI-generated summary — verify with the full judgment below

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

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

Hearing: 28.08.2019Pronounced: 29.08.2019

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 : 2007-08 Income Tax Officer, Vs Manish Mahendru, D-1/1, 3rd Floor, Janakpuri, Ward-49(4), New Delhi New Delhi-110016 (APPELLANT) (RESPONDENT) PAN No. AAHPB4770F Assessee by : Sh. Deepak Malik, Adv. Revenue by : Sh. N. K. Bansal, Sr. DR Date of Hearing: 28.08.2019 Date of Pronouncement: 29.08.2019 ORDER Per Amit Shukla, Judicial Member:

The present appeal has been filed by the Revenue against the order of the ld. CIT(A)-17, New Delhi dated 17.02.2016.

2.

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 Manish Mahendru 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.

4.

In the result, the appeal of the Revenue is dismissed. (Order Pronounced in the Open Court on 29/08/2019).

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