DCIT, CENTRAL CIRCLE- I, NOIDA vs. MDS CATERING PVT. LTD., NEW DELHI

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ITA 5792/DEL/2018Status: DisposedITAT Delhi23 August 2019AY 2011-1211 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, which is applicable to pending appeals, was issued. Consequently, all appeals filed by the revenue were dismissed.

What were the facts?

The Income Tax Appellate Tribunal (ITAT) was hearing multiple appeals filed by the revenue. The tax effect in all these appeals was below the monetary limit set by the CBDT.

What were the issues?

Whether pending appeals with a tax effect below the CBDT's monetary limit should be dismissed in light of the circular.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI ‘F’ BENCH,

Before: SHRI N.K. BILLAIYA & SH. PAVAN KUMAR GADALE

Hearing: 23.08.2019Pronounced: 23.08.2019

PER BENCH

1.

The above captioned appeals by the revenue are taken up together as in all these appeals the tax effect is less than the monetary limit fixed by the CBDT in its circular No.17/2019 dated 08.08.2019.

2.

Vide letter dated 20.08.2019 addressed to all the Principal Chief Commissioners of Income Tax, the board has clarified that circular No.17/2019 is applicable to all pending appeals.

3.

In the light of the CBDT Circular No.17/2019 all the above appeals by the revenue are dismissed.

4.

In the result, all the appeals filed by the Revenue stand dismissed.

The order is pronounced in the open court on 23.08.2019.

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