DCIT, CIRCLE- 16(2), NEW DELHI vs. METROPOLIS HEALTHCARE LTD., MUMBAI

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ITA 1950/DEL/2018Status: DisposedITAT Delhi20 December 2019AY 2014-153 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 appeals to Rs. 50 Lakhs and applied to pending appeals. Therefore, the appeal was not maintainable.

What were the facts?

The Revenue filed an appeal before the ITAT against an order of the CIT(A). The assessee did not appear, and the Revenue's counsel stated the appeal was to be withdrawn due to a low tax effect.

What were the issues?

Maintainability of the appeal before the Tribunal in light of revised monetary limits prescribed by CBDT circulars.

AI-generated summary — verify with the full judgment below

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

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

For Appellant: DR यथ क ओर से /
Hearing: 18.12.2019Pronounced: 20.12.2019

आदेश / ORDER आदेश आदेश आदेश

PER SUSHMA CHOWLA, JM:

1.

The appeal filed by Revenue is against order of CIT(A)- 15, New Delhi, dated 29/12/2017 relating to assessment year 2014-15.

2.

Despite of 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 DR for the Revenue pointed out that the present appeal is to be withdrawn as the tax effect involved in the case is below Rs.50 Lakhs.

3.

The CBDT vide Circular No.17/2019 dated 08/08/2019 has revised the monetary limit for filing the appeal before the Tribunal to Rs.50 Lakhs.

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the CBDT Circular dated 08/08/2019 and letter dated 20/08/2019 (supra), the appeal of the Revenue is dismissed as withdrawn/not pressed.

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