DCIT, NEW DELHI vs. M/S. SPAR KROGNOS MARKETING (P) LTD., NEW DELHI

PDF · subscribers
ITA 5928/DEL/2014Status: DisposedITAT Delhi03 September 2019AY 2010-112 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 in view of CBDT Circular No. 17/2019 and its subsequent clarification, appeals with a low tax effect are not maintainable and should be treated as withdrawn.

What were the facts?

The Revenue filed an appeal against the CIT(A)'s order for assessment year 2010-11. The tax effect involved in the grounds raised by the Revenue was below Rs. 50 lakhs.

What were the issues?

Whether the Revenue's appeal is maintainable given the low tax effect, in light of CBDT circulars regarding pending appeals.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH : G : NEW DELHI

Before: SHRI R.K. PANDA & SHRI KULDIP SINGH

For Respondent: Shri N.K. Bansal, Sr. DR
Hearing: 02.09.2019Pronounced: 03.09.2019

ORDER

PER R.K. PANDA, AM:

1.

This appeal filed by the Revenue is directed against the order dated 26th August, 2014 of the CIT(A)-12, New Delhi relating to assessment year 2010-11.

2.

None appeared on behalf of the assessee. The ld. DR, at the outset, conceded that the tax effect involved in the grounds raised by the Revenue is below Rs.50 lakhs. Therefore, in view of the CBDT Circular No.17/2019 dated 8th August, 2019 and the subsequent clarification issued by the CBDT on 20th August, 2019 explaining that the said Circular is applicable to all pending appeals, the appeal filed by the Revenue is not maintainable and has to be treated as withdrawn.

3.

After hearing the ld. DR and on perusal of the record, it is an undisputed fact that the tax effect involved in the grounds raised by the Revenue is below Rs.50 lakhs, therefore, in view of the CBDT Circular No.17/2019 dated 8th August, 2019 and the subsequent clarification dated 20th August, 2019, vide F.No.279/Misc./M- 93/2018-ITJ clarifying that the said Circular is applicable to all pending appeals, the appeal filed by the Revenue is not maintainable and has to be treated as withdrawn on account of low tax effect. Accordingly, the same is dismissed.

Recent GST High Court judgments

Search GST case law →