What did the Tribunal hold?

The Tribunal noted that the CBDT Circular revising the monetary limit for appeals to Rs. 50 Lacs was applicable to pending appeals. Therefore, the appeal filed by the Revenue was not maintainable.

The Revenue filed an appeal before the ITAT. The Departmental Representative pointed out that the appeal should be withdrawn as the tax effect was below the revised monetary limit set by the CBDT.

What were the issues?

Whether the Revenue's appeal is maintainable before the Tribunal given the tax effect is below the revised monetary limit prescribed by CBDT circulars.

DCIT vs Jalsa Banquets Pvt. Ltd. | ITAT Delhi 2023

Income Tax Appellate Tribunal, DELHI BENCH ‘C’: NEW DELHI

For Appellant: Mr. Anuj Garg, Sr. DR

Hearing: 08/05/2023Pronounced: 10/05/2023

ORDER PER M. BALAGANESH AM: This appeal of the Revenue arises out of the order of the Learned Commissioner of Income Tax (Appeals)-27, New Delhi,

[hereinafter referred to as ‘Ld. CIT(A)’] in Appeal No.CIT(A), Indore-

01/10562/2019-20 dated 14/09/2022 against the order passed by Page 1 of 3 Jalsa Banquets Pvt. Ltd. vs. ITO Deputy Commissioner of Income Tax, CPC, Bangalore (hereinafter referred to as the ‘Ld. AO’) u/s 143(1) of the Income Tax Act

(hereinafter referred to as ‘the Act’) on 15/11/2019 for the Assessment Year 2018-19.

However, the Ld. Departmental Representative (“Ld. DR” for short) pointed out that the present appeal is to be withdrawn as the tax effect involved in this case is below Rs.50 Lacs.

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. In such circumstances, the present appeal filed by the Revenue in case of low tax effect is not maintainable.

Before parting, we clarify here that the Revenue shall be at 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.

Jalsa Banquets Pvt. Ltd. vs. ITO 5. In conclusion, by applying the CBDT Circular dated 08/08/2019 and letter dated 20/08/2019 (supra), the captioned appeal of the Revenue is dismissed as withdrawn/not pressed.

In the result, the appeal of the Revenue stands dismissed.

Order pronounced in the open court on 10th May, 2023.

DY. CIT CENTRAL CIRCLE-19, DELHI vs. JALSA BANQUETS PVT. LTD., DELHI

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