ITO, NEW DELHI vs. SMT. RESHMA SHARMA, NEW DELHI

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ITA 448/DEL/2017Status: DisposedITAT Delhi29 August 2019AY 2012-134 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 appeals, applying CBDT Circular No. 17/2019 and a subsequent clarification which revised the monetary limit for filing appeals to Rs. 50 Lacs and made it applicable to pending appeals.

What were the facts?

The Revenue filed three appeals before the ITAT against orders passed under section 143(3) of the Income-tax Act. The appeals involved a low tax effect.

What were the issues?

Maintainability of appeals before the Tribunal due to low tax effect in light of revised CBDT monetary limits for filing appeals.

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: ‘F’: NEW DELHI

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

For Appellant: DR ूयथ क ओर से /
Hearing: 28.08.2019Pronounced: 29.08.2019

आदेश / ORDER आदेश आदेश आदेश PER SUSHMA CHOWLA, JM: These three appeals of three different assessees filed by Revenue are against separate orders of CIT(A)-18, New Delhi dated 16.11.2016; CIT(A), Faridabad dated 31.03.2016; CIT(A)-11, New Delhi dated 30.03.2015 relating to assessment years 2011-12, 2011- 12 & 2012-13 respectively against the orders passed under section

1.

ITA No:- 1003, 3437/Del/2016 & 448/Del/2017 Assessment Year: 2011-12, 2011-12, 2012-13 143(3) of the Income-tax Act, 1961 (in short ‘the Act’). All the three appeals relating to three different assessees were heard together and are being disposed off by this consolidated order for the sake of convenience.

2.

Ld. DR for the Revenue pointed out that the present appeals are to be withdrawn as the tax effect involved in the case is below Rs.50 Lacs.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 appeals filed by the Revenue in case of low tax effect are not maintainable.

4.

Before parting, we clarify here that the Revenue shall be at liberty to approach the Tribunal for re-institution of appeals, if the requisite material is brought to show that the appeals are 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 appeals of the Revenue are dismissed as withdrawn/not pressed.

ITA No:- 1003, 3437/Del/2016 & 448/Del/2017 Assessment Year: 2011-12, 2011-12, 2012-13

6.

In the result, all three appeals of Revenue are dismissed.

Order pronounced in the open court on 29th day of August, 2019.

Sd/- Sd/- (N.K.BILLAIYA) (SUSHMA CHOWLA) लेखा सदःय लेखा सदःय/ACCOUNTANT MEMBER �याियक सदःय लेखा सदःय लेखा सदःय �याियक सदःय �याियक सदःय/JUDICIAL MEMBER �याियक सदःय �द�ली / �दनांक Dated : 29th August, 2019. �द�ली �द�ली �द�ली * Amit Kumar * आदेश क� ूितिल�प अमे�षत/Copy of the Order is forwarded to : 1. अपीलाथ� / The Appellant; 2. ू�यथ� / The Respondent; 3. आयकर आयु�(अपील) / The CIT(A) �वभागीय ूितिनिध, आयकर अपीलीय अिधकरण, �द�ली / DR, ITAT, Delhi 4. 5. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER, आदेशानुसार आदेशानुसार आदेशानुसार स�या�पत ूित //True Copy//

सहायक र�जःशार, आयकर अपीलीय अिधकरण ,�द�ली �द�ली �द�ली / ITAT, Delhi �द�ली

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