ITO, WARD- 2(5), NOIDA vs. VINOD KUMAR, NOIDA

ITA 6606/DEL/2018Status: DisposedITAT Delhi05 February 2019AY 2009-102 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 tax effect in both appeals was below the prescribed monetary limit for filing appeals by the Department before the ITAT. Therefore, the appeals were dismissed as non-maintainable.

What were the facts?

The Revenue filed appeals against the orders of the CIT(A) for the assessment year 2009-10. The total income assessed by the Assessing Officer was Rs. 50,00,000/- and Rs. 10,68,250/- respectively.

What were the issues?

The primary issue was whether the appeals filed by the Revenue were maintainable given the low tax effect, considering the CBDT circular on monetary limits for appeals.

Which sections of the Income-tax Act were involved?

None

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “SMC”: NEW DELHI

Before: SHRI AMIT SHUKLA

For Appellant: Shri S.L. Anuragi, Sr.D.R

Year 2009-10 in on which tax effect is much below the new prescribed monetary limit for filing of appeal by the Department before the ITAT of Rs.20 lac vide CBDT Circular No. 03/2008 [F.No.279/Misc.142/2007-ITJ (Pt)] dated 11th July, 2018. Accordingly, both the appeals of the Revenue are dismissed as non maintainable because of low tax effect. 3. In the result, both the appeals filed by the Revenue are dismissed. Order pronounced in the open Court on 28th January, 2019.

Recent GST High Court judgments

Search GST case law →