What did the Tribunal hold?

The Tribunal held that the appeal was not maintainable as per the amended CBDT Circular No. 17/2019, which enhanced the monetary limit for filing appeals to Rs. 50 lakhs and the present case did not fall within the exceptions. Therefore, the appeal was dismissed.

The Revenue filed an appeal before the ITAT against an order of the CIT(A) for AY 2009-10. The Revenue's counsel pointed out that the tax effect involved in the appeal was below the monetary limit prescribed by the CBDT for filing appeals.

What were the issues?

The primary issue was whether the Revenue's appeal was maintainable before the Tribunal given the tax effect and the prevailing CBDT circulars regarding monetary limits for filing appeals.

ITO vs Sh. Raman Kumar, Fatehabad | ITAT Delhi 2019

Income Tax Appellate Tribunal, DELHI BENCH “F” NEW DELHI

Before: MS. SUCHITRA KAMBLEANDSHRI O.P.MEENA

Hearing: 11.11.2019

सुनवाईक�तारीख/ Date of hearing: 11.11.2019 11.11.2019 उ�ोषणाक�तारीख/Pronouncement on आदेश /O R D E R

PER O. P. MEENA,AM:

This appeal is filed by the Revenue whichis directed against the order of learned Commissioner of Income tax (Appeals)-Hisar, dated24.01.2017 for A.Y. 2009-10.

We have heard the ld. Sr. D.R., who has pointed out the tax effect involved in this appeal,is below monetary limit prescribed by the CBDT. We find that the CBDT vide Circular No.17/2019 dated 8th August 2019 [F.No.279/ Misc.142/ 2007-ITJ (Pt)] by amending para 3 of CBDT Circular No.3/2018 dated 11.07.2018 has enhanced the monetary limit for filing of appeal before Tribunal to Rs.50 lakhs and has also removed the anomaly in para 5 of said Circular No. 3/2018. We find that the present

ITO-Ward-2, Fatehabad v. Raman Kumar/ I.T.A.No.2446/Del/2017/A.Y.:09-10Page 2 of 2 case does not fall within the exceptions clause 10 of said CBDT Circular No. 3/2018. Therefore, the present appeal is not maintainable as per above Circular No. 17/2019, hence dismissed. This Circular is applicable to all pending appeals as clarified by CBDT letter dated 20.08.2019 [F.

No. 279/Misc./M-93/2018-ITJ] and in the light of judgement of Hon`ble Supreme Court in the case of Pr. CIT, Jaipur v. Meenakshi Modi SLP (Civil)

Diary No. 25076 of 2019-dated 16.08.2019 wherein the Hon`ble Supreme Court has dismissed the appeal of Revenue, as tax involved was less than Rs. 2 Crores. However, the Revenue is at liberty to approach to this Tribunal for recalling this order, if it is comes to the notice of the AO that the tax effect is more than the monetary limit provided under above Circular or the appeals is fall within ambit of the exceptions provided under the said Circular.

In the result, the appeal of the Revenue is stands dismissed.

The order pronounced in the open court on 11.11.2019

ITO, FATEHABAD vs. SH. RAMAN KUMAR, FATEHABAD

What did the Tribunal hold?

What were the facts?

What were the issues?

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