ACIT SPL. RANGE-1, NEW DELHI vs. BRIJ MOHAN LABROO, NEW DELHI

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ITA 2925/DEL/2019Status: DisposedITAT Delhi01 August 2023AY 2010-113 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 due to the low tax effect, as per CBDT Circular No. 17/2019. The Revenue was granted liberty to approach the Tribunal if exceptions applied.

What were the facts?

The Revenue filed an appeal against an order of the CIT(A) for AY 2010-11. The tax effect involved in the appeal was below Rs. 50 Lacs.

What were the issues?

The primary issue was the maintainability of the appeal before the Tribunal given the low tax effect, in light of CBDT circulars.

Which sections of the Income-tax Act were involved?

Not Applicable

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI

Before: SH. M. BALAGANESH & SH. ANUBHAV SHARMA

Hearing: 01.08.2023Pronounced: 01.08.2023

This appeal is preferred by the Revenue against order dated 08/01/2019 passed by the Learned Commissioner of Income Tax (Appeals)- 15, New Delhi for Assessment Year 2010-11.

2.

Heard. On perusal of appeal it transpired that the present appeal falls in the category where the tax effect involved in the case is below Rs.50 Lacs.

3.

The CBDT vide Circular No.17/2019 dated 08.08.2019 has revised the monetary limit for filing the appeals before the Tribunal to Rs.50 Lacs. Further, CBDT vide letter dated 20.08.2019 has also clarified that Circular No. 17/2019 would be applicable to all pending appeals.

4.

In such circumstances, the present appeal filed by the Revenue is not maintainable for its low tax effect. Ld DR however, submitted that the interest of Revenue be protected to the extent if the matter falls in the exceptions for contesting the low tax effect appeals.

5.

Accordingly, the appeal of Revenue is dismissed barred by CBDT Circular No.17/2019 dated 08.08.2019. However, subject liberty to approach the Tribunal for re-institution of appeal, if the requisite material is brought to show that the appeal is protected by the exceptions prescribed in para-10 of the Circular dated 11.07.2018.

Order pronounced in the open court on 1st August, 2023.

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