DCIT CIRCLE-2(1), GURGAON vs. MITTESH MITTAL, GURGAON

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ITA 9332/DEL/2019Status: HeardITAT Delhi04 February 2025AY 2016-17Bench: SHRI SHAMIM YAHYA (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)3 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 appeal was not maintainable in view of CBDT Circular No. 09/2024, which revised the monetary limit for filing appeals to the Tribunal to Rs. 60 Lacs. Therefore, the appeal was dismissed.

What were the facts?

The Revenue filed an appeal before the ITAT against an order of the CIT(A) for AY 2016-17. The dispute amount was Rs. 1,55,98,168/- with a tax effect of Rs. 53,98,214/-.

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 revised monetary limit prescribed by the CBDT.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

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

For Appellant: Shri Ved Jain, Adv
For Respondent: Shri Amit Katoch, Sr. D.R
Hearing: 04.02.2025Pronounced: 04.02.2025

(Assessment Year : 2016-17) DCIT Vs. Shri Mittesh Mittal Circle – 2(1) Park Place, Golf Course Gurgaon Road, Gurgaon Haryana – 122 002 PAN : AGBPM 0113 F (Appellant) (Respondent) Assessee by Shri Ved Jain, Adv. Respondent by Shri Amit Katoch, Sr. D.R. Date of Hearing 04.02.2025 Date of Pronouncement 04.02.2025 O R D E R PER VIMAL KUMAR, JM:

1.

The appeal filed by Revenue is against the order dated 03.09.2019 of Learned Commissioner of Income Tax (Appeals)-2, Gurgaon [hereinafter referred to as ‘Ld. CIT(A)’] arising out of assessment order dated 25.12.2018 passed by the Asst. Commissioner of Income Tax, Circle-2(1), Gurgaon (hereinafter referred as ‘Ld. AO’) under section 143(3) of the Income Tax Act, 1961 [hereinafter referred to as “the Act”] for the Assessment Year 2016-17.

DCIT vs. Mittesh Mittal A.Y. 2016-17 2. Learned Departmental Representative for the Department of Revenue and learned Authorized Representative for the respondent/assessee submitted that dispute amount is Rs.1,55,98,168/- and tax effect is Rs.53,98,214/-, therefore, the appeal of Revenue not maintainable in view of Circular No.09/2024 dated 17/09/2024.

3.

We find that CBDT vide Circular No.09/2024 dated 17/09/2024 has revised the monetary limit for filing the appeals before the Tribunal to Rs.60 Lacs. In such circumstances, the present appeal filed by the Revenue in case of low tax effect is not maintainable.

4.

In conclusion, by applying the CBDT Circular No.09/2024 dated 17/09/2024 (supra), the captioned appeal of the Revenue is dismissed as withdrawn/not pressed.

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