ACIT, NEW DELHI vs. SHRI CHARU SHEKHAR GUPTA, NEW DELHI

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ITA 1157/DEL/2017Status: DisposedITAT Delhi12 August 2026AY 2012-133 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 noted that the tax effect of the appeal was less than Rs. 50 lakhs, making it not maintainable as per CBDT Circular No. 17/2019. The appeal was dismissed on this ground.

What were the facts?

The appeal was filed by the assessee against the order of the CIT(A) for the assessment year 2012-13. The revenue's grievance was considered by the tribunal.

What were the issues?

The primary issue was the maintainability of the appeal based on the tax effect as per CBDT circulars.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI ‘B’ BENCH,

Before: SHRI N.K. BILLAIYA, & SHRI ANUBHAV SHARMA

For Appellant: Shri Dinesh Chandra Gupta, Adv
Hearing: 06.06.2023Pronounced: 06.06.2023

PER N.K. BILLAIYA, ACCOUNTANT MEMBER,

1.

This appeal by the assessee is preferred against the order of the Commissioner of Income Tax [Appeals], New Delhi dated 14.12.2016 pertaining to assessment year 2012-13.

2.

A perusal of the grievance of the revenue shows that the tax effect would be less than Rs. 50 lakhs, therefore, this appeal is not maintainable as per CBDT Circular No. 17/2019 dated 08.08.2019.

3.

This appeal is, accordingly, dismissed with liberty to the revenue to approach the Tribunal as per the provisions of law, should it feel that the tax effect is more than Rs. 50 lakhs.

4.

In the result, the appeal filed by the assessee in is dismissed.

The order is pronounced in the open court on 06.06.2023.

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