What did the Tribunal hold?

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

The Revenue filed an appeal before the ITAT against an order of the CIT(A) for AY 2010-11. The Senior Departmental Representative 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 the maintainability of the Revenue's appeal before the ITAT due to the tax effect being below the prescribed monetary limit set by the CBDT.

ITO vs Sh. Radha Raman, New Delhi | 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 which is directed against the order of learned Commissioner of Income tax (Appeals)-17, New Delhi dated 02.02.2017 for A.Y. 2010-11.

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 case does not fall within the exceptions clause 10 of said CBDT Circular

ITO-Ward-49(2) New Delhi v. Radha Raman/ I.T.A.No.2588/Del/2017/A.Y.:2010-11Page 2 of 2 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, NEW DELHI vs. SH. RADHA RAMAN, NEW DELHI

What did the Tribunal hold?

What were the facts?

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