DCIT, NEW DELHI vs. SH. GAUTAM KUMAR, NEW DELHI

PDF · subscribers
ITA 355/DEL/2011Status: DisposedITAT Delhi12 December 2019AY 2003-043 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 the appeals were not maintainable due to the low tax effect, as per the CBDT circulars. The Revenue was permitted to approach the Tribunal for re-institution if exceptions applied.

What were the facts?

The Revenue filed appeals before the ITAT against orders passed under section 153A/144 of the Income-tax Act. The tax effect in these appeals was below the revised monetary limit set by the CBDT.

What were the issues?

Maintainability of appeals before the Tribunal based on revised monetary limits set by CBDT circulars.

Which sections of the Income-tax Act were involved?

Section 153A,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘C’ NEW DELHI

For Appellant: Ms. Sushma Singh, CIT DR
Hearing: 12.12.2019Pronounced: 12.12.2019

आदेश / ORDER आदेश आदेश आदेश

PER SUSHMA CHOWLA, JM:

1.

The present appeals filed by Revenue are against separate orders of CIT(A)-I, New Delhi, both dated 27.10.2010 relating to Assessment Years 2003-04 and 2004-05 against the order passed under section 153A/144 of the Income-tax Act, 1961 (in short ‘the Act’).

2.

Both the appeals of Revenue were heard together and are being disposed off by this consolidated order for the sake of convenience.

आयकर अपील सं. / 355 & 356/Del/2011 The Ld. DR for the Revenue pointed out that the present appeals are to be withdrawn as the tax effect involved in the cases are below Rs.50 Lacs.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 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), both the captioned appeals of the Revenue are dismissed as withdrawn/not pressed.

6.

In the result, both the appeals filed by the Revenue are dismissed.

Order pronounced in the open court on 12th day of December, 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 : 12th December, 2019 �द�ली �द�ली �द�ली SH

आयकर अपील सं. / 355 & 356/Del/2011

More judgments on Section 153A

All 18,957 judgments and leading authorities on Section 153A →

Recent GST High Court judgments

Search GST case law →