DCIT, CIRCLE-1(1), NEW DELHI vs. ATS REALTY PVT. LTD., NEW DELHI
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Income Tax Appellate Tribunal, [ DELHI BENCH “A” : DELHI ]
Before: SHRI G. S. PANNU, HON’BLE VICE-SHRI CHALLA NAGENDRA PRASAD
आदेश / O R D E R PER C. N. PRASAD, J. M. :
This appeal is filed by the Revenue against the order of the ld. Commissioner of Income Tax (Appeals) [hereinafter referred to 1
I.T.A. No. 2725/Del/2022
CIT (Appeals)]/National Faceless Appeal Centre [NFAC] Delhi, dated 26.09.2022 for assessment year 2019-20. 2. At the time of hearing, it is noticed that tax effect involved in this appeal is below the prescribed limit of Rs.50 lakhs, as fixed by the CBDT Circular No.17/2019 dated 8th August, 2019 wherein the Revenue has been directed not to prefer any appeal in case the tax effect is less than Rs.50,00,000/- and this factual position has been fairly conceded by the learned Senior Departmental Representative. In view of the CBDT Circular No.17/2019 dated 8th August, 2019, 3. we are of the view that the aforesaid appeal is not maintainable because of low tax effect i.e. less than Rs.50,00,000/-.
In the result, the appeal filed by the Revenue, is dismissed being infructuous.
Order pronounced in the open court on : 29/11/2023.
Sd/- Sd/- ( G. S. PANNU ) ( C. N. PRASAD ) VICE-PRESIDENT JUDICIAL MEMBER
Dated : 29/11/2023. *MEHTA*
आदेश की �ितिलिप अ�ेिषत / Copy of Order Forwarded to:- 1. आवेदक / Assessee 2. राज� / Revenue 3. संबंिधत आयकर आयु� / Concerned CIT 4. आयकर आयु�- अपील / CIT (A) 2
I.T.A. No. 2725/Del/2022
िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, DELHI / DR, ITAT, DELHI 6. गाड� फाइल / Guard file. By order
ASSISTANT REGISTRAR ITAT, New Delhi.
Date of dictation 21.11.2023 Date on which the typed draft is placed before the 28.11.2023 dictating Member Date on which the typed draft is placed before the 29.11.2023 Other Member Date on which the approved draft comes to the Sr. 29.11.2023 PS/PS Date on which the fair order is placed before the 29.11.2023 Dictating Member for pronouncement Date on which the fair order comes back to the Sr. 29.11.2023 PS/PS Date on which the final order is uploaded on the 29.11.2023 website of ITAT Date on which the file goes to the Bench Clerk 29.11.2023 Date on which the file goes to the Head Clerk The date on which the file goes to the Assistant Registrar for signature on the order Date of dispatch of the Order
