DCIT CIRCLE-43(1), NEW DELHI vs. RENU AGGARWAL, NEW DELHI

PDF · subscribers
ITA 25/DEL/2021Status: DisposedITAT Delhi18 January 2024AY 2011-12Bench: Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US (Judicial Member)2 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, in accordance with CBDT Circular No. 17/2019, departmental appeals are not to be filed before the ITAT if the tax effect does not exceed Rs. 50 lakhs. Since the tax effect in the present appeal was below this monetary limit and no exceptions were shown, the appeal was deemed not maintainable.

What were the facts?

The Revenue filed an appeal against the order of the CIT(A) for the assessment year 2011-12. The appeal involved a tax effect that was admittedly less than Rs. 50 lakhs. The issue was whether this appeal was maintainable before the ITAT.

What were the issues?

Whether the Revenue's appeal is maintainable before the ITAT when the tax effect is below the monetary limit prescribed by CBDT Circular No. 17/2019.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

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

Before: Dr. B. R. R. KumarSh. Yogesh Kumar US

Hearing: 06.11.2023Pronounced: 18.01.2024

ORDER

Per Dr. B. R. R. Kumar, Accountant Member:

1.

The present appeal has been filed by the Revenue against the order of ld. CIT(A)-14, New Delhi dated 15.09.2020.

2.

According to Circular No. 17/2019 dated 08/08/2019, the CBDT in supersession of earlier instructions has directed that department’s appeals before ITAT shall not be filed in cases where the tax effect does not exceed the monetary limit of Rs. 50 lacs. The tax will not include any interest thereon. It is further clarified that even if in the case of an assessee, disputed issues arise in more than one assessment year, appeal cannot be filed in respect of such assessment year or years in which the tax effect in respect of disputed issues exceeds the monetary limit so specified.

2 Renu Aggarwal 3. Admittedly, in the departmental appeal, the tax effect is less than Rs. 50 lacs, therefore, departmental appeal is not maintainable. The Ld. DR could not bring to our notice any exceptions mentioned in the said Circular.

4.

In the result, the appeal of the Revenue is dismissed. Order Pronounced in the Open Court on 18/01/2024.

Recent GST High Court judgments

Search GST case law →