ITO, WARD- 25(4), NEW DELHI vs. TRINITY GLOBAL ENTERPRISES LTD., NEW DELHI

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ITA 376/DEL/2019Status: DisposedITAT Delhi27 June 2024AY 2013-14Bench: SHRI G.S. PANNU (Vice President), SHRI ANUBHAV SHARMA (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 found that the tax effect was indeed below Rs. 50 lakhs. In light of CBDT Circular No.17/2019 dated 8th August, 2019, and its clarification dated 20th August, 2019, which raised monetary limits for appeals and applied to pending cases, the Tribunal held that the Revenue's appeal was not maintainable and therefore dismissed it.

What were the facts?

The Revenue filed an appeal against an order of the CIT(A) for the assessment year 2013-14. The assessee contended that the tax effect involved in the grounds of appeal was below Rs. 50 lakhs, making the appeal non-maintainable as per CBDT Circular No.17/2019.

What were the issues?

Whether the Revenue's appeal is maintainable before the Tribunal when the tax effect is below Rs. 50 lakhs, considering the monetary limits set by CBDT Circular No.17/2019 and its subsequent clarification.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH : G : NEW DELHI

Before: SHRI G.S. PANNU & SHRI ANUBHAV SHARMA

For Appellant: Shri Manish Malik, Advocate &, Shri Pankaj Jain, ITP
For Respondent: Shri Ravi Kant Choudhary, Sr. DR
Hearing: 12.06.2024Pronounced: 27.06.2024

BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Assessment Year: 2013-14 ITO, Vs Trinity Global Enterprises Ltd., Ward-25(4), A-23, Mandikini Enclave, New Delhi. Alaknanda, Greater Kailash Part II, New Delhi – 110 019. PAN: AAACH2288N (Appellant) (Respondent) Assessee by : Shri Manish Malik, Advocate & Shri Pankaj Jain, ITP Revenue by : Shri Ravi Kant Choudhary, Sr. DR Date of Hearing : 12.06.2024 Date of Pronouncement : 27.06.2024 ORDER

PER ANUBHAV SHARMA, JM:

1.

This appeal filed by the Revenue is directed against the order dated 29.11.2018 of the CIT(A)-9, New Delhi relating to assessment year 2013- 14.

2.

The ld. counsel for the assessee, at the outset, submitted that the tax effect involved in the grounds raised by the Revenue is below Rs.50 lakhs. Therefore, in view of the recent CBDT Circular No.17/2019 dated 8th August, 2019, raising the monetary limit for filing the appeal by the Revenue before the Tribunal to Rs.50 lakhs and the subsequent clarification of the CBDT, vide Notification dated 20th August, 2019 stating that the said Circular is applicable even to pending appeals, the appeal filed by the Revenue is not maintainable.

3.

The ld. DR, on the other hand, fairly conceded that the tax effect involved in the grounds raised by the Revenue being below Rs.50 lakhs, the appeal filed by the Revenue squarely falls within the ambit of the recent CBDT Circular No.17/2019 dated 8th August, 2019 and the subsequent clarification dated 20th August, 2019.

4.

Heard and perused the record. We find the tax effect involved in the grounds raised by the Revenue is admittedly below Rs.50 lakhs. Therefore, in view of the CBDT Circular No.17/2019 dated 8th August, 2019 raising the monetary limits for filing the appeals by the Revenue before the Tribunal to Rs.50 lakhs and the subsequent clarification dated 20th August, 2019 to the effect that the said Circular is applicable even to pending appeals, the appeal filed by the Revenue is not maintainable. Accordingly, the same is dismissed.

5.

However, if the Revenue at any point of time finds that the tax effect involved in the grounds of the Revenue is more than Rs.50 lakhs or that the same is falling under the exceptions provided in the said Circular, the Revenue may move necessary application for recall of this order.

6.

In the result, the appeal filed by the Revenue is dismissed.

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