ITAT Delhi Judgments — August 2019

The Tribunal held that the appeals were not in consonance with the CBDT circulars regarding monetary limits for filing appeals. Therefore, the appeals were deemed withdrawn or not pressed.

The Tribunal held that the appeals were not in consonance with the CBDT circulars regarding monetary limits for filing appeals. Therefore, the appeals were deemed withdrawn or not pressed.

The Tribunal held that the appeals were not in consonance with the CBDT circulars regarding monetary limits for filing appeals. Consequently, the appeals were deemed withdrawn or not pressed.

The Tribunal noted that the tax effect in dispute was below the enhanced monetary limit specified in the CBDT circular. Consequently, the appeals were deemed withdrawn/not pressed.

The Tribunal noted that the CBDT circular No. 17/2019, dated 08.08.2019, sets a monetary limit for pending appeals. This circular was clarified to be applicable to all pending appeals.

The Tribunal noted that the CBDT circular No. 17/2019, dated 08.08.2019, sets a monetary limit for pending appeals. This circular was clarified to be applicable to all pending appeals.

The Tribunal held that the appeals were not in consonance with the revised CBDT circulars regarding monetary limits for filing appeals. Consequently, the appeals were deemed withdrawn or not pressed.

The Tribunal noted that CBDT Circular No. 17/2019, which is applicable to pending appeals, was issued. Consequently, all appeals filed by the revenue were dismissed.

The Tribunal noted that the CBDT circular No. 17/2019, dated 08.08.2019, sets a monetary limit for pending appeals. This circular was clarified to be applicable to all pending appeals.

The Tribunal noted that the Revenue did not provide any material to show exceptions to the CBDT circular. Consequently, the appeals were deemed withdrawn/not pressed and dismissed.

The Tribunal noted that the Revenue did not provide any material to show exceptions to the CBDT circular. Consequently, the appeals were deemed withdrawn/not pressed and dismissed.

The Tribunal held that the appeals did not survive for consideration due to the revised monetary limits specified in the CBDT Circulars. The appeals were deemed withdrawn/not pressed as their filing was not in consonance with the circulars.

The Tribunal held that the appeals were not in consonance with the CBDT circulars regarding monetary limits for filing appeals. Therefore, the appeals were deemed withdrawn or not pressed.

The Tribunal noted that the Revenue did not provide any material to show exceptions to the CBDT circular. Consequently, the appeals were deemed withdrawn/not pressed and dismissed.

The Tribunal allowed the appeals for assessment years 2008-09, 2009-10, and 2010-11. For assessment year 2011-12, the appeal was partly allowed, upholding the addition related to the shortage of stock.

The Tribunal held that the appeals were not in consonance with the CBDT circulars regarding enhanced monetary limits for filing appeals. Consequently, the appeals were deemed withdrawn or not pressed.

The Tribunal held that the appeals did not survive for consideration due to the revised monetary limits specified in the CBDT Circulars. The appeals were deemed withdrawn/not pressed as their filing was not in consonance with the circulars.

The Tribunal held that the appeals were not in consonance with the CBDT circulars regarding monetary limits for filing appeals. Consequently, the appeals were deemed withdrawn or not pressed.

The Tribunal held that the appeals were not in consonance with the CBDT circular regarding monetary limits for filing appeals. Therefore, the appeals were deemed withdrawn or not pressed.

The Tribunal held that the appeals were not in consonance with the CBDT circular regarding monetary limits for filing appeals. Therefore, the appeals were deemed withdrawn or not pressed.

The Tribunal held that the appeals were not in consonance with the CBDT circulars regarding monetary limits for filing appeals. Therefore, the appeals were deemed withdrawn or not pressed.

The Tribunal noted that the CBDT circular No. 17/2019, dated 08.08.2019, sets a monetary limit for pending appeals. This circular was clarified to be applicable to all pending appeals.

The Tribunal noted that CBDT Circular No. 17/2019, which clarifies the applicability of the monetary limit to pending appeals, was applicable. Consequently, all appeals filed by the revenue were dismissed.

The Tribunal noted that the tax effect in dispute was below the enhanced monetary limit specified in the CBDT circular. Consequently, the appeals were deemed withdrawn/not pressed.

The Tribunal held that the CBDT Circular No. 17/2019, dated 08.08.2019, enhanced the monetary limit for filing appeals by the Department to the Tribunal to Rs. 50 lakhs. As the tax effect in these appeals was below this limit, the appeals were dismissed as non-maintainable.

The Tribunal held that the CBDT Circular No. 17/2019, dated 08.08.2019, enhanced the monetary limit for filing appeals by the Department to the Tribunal to Rs. 50 lakhs. As the tax effect in these appeals was below this limit, the appeals were dismissed as non-maintainable.

The Tribunal held that the CBDT Circular No. 17/2019, dated 08.08.2019, enhanced the monetary limit for filing appeals by the Department to the Tribunal to Rs. 50 lakhs. As the tax effect in these appeals was below this limit, the appeals were dismissed as non-maintainable.

The Tribunal held that the appeals were not in consonance with the revised CBDT circulars regarding monetary limits. Therefore, the appeals were deemed withdrawn or not pressed.

The Tribunal held that the CBDT Circular No. 17/2019, dated 08.08.2019, enhanced the monetary limit for filing appeals by the Department to the Tribunal to Rs. 50 lakhs. As the tax effect in these appeals was below this limit, the appeals were dismissed as non-maintainable.

The Tribunal held that the appeals did not survive for consideration due to the revised monetary limits specified in the CBDT Circulars. The appeals were deemed withdrawn/not pressed as their filing was not in consonance with the circulars.

The Tribunal held that the appeals were not in consonance with the CBDT circular regarding monetary limits for filing appeals. Therefore, the appeals were deemed withdrawn or not pressed.

The Tribunal dismissed the appeals filed by the Revenue. This was based on a CBDT Circular No. 17/2019 which enhanced the monetary limit for filing appeals to Rs. 50 lakhs. The appeals were considered non-maintainable as the tax effect was below this limit.

The Tribunal held that the CBDT Circular No. 17/2019, dated 08.08.2019, enhanced the monetary limit for filing appeals by the Department to the Tribunal to Rs. 50 lakhs. As the tax effect in these appeals was below this limit, the appeals were dismissed as non-maintainable.

The Tribunal held that the CBDT Circular No. 17/2019, dated 08.08.2019, enhanced the monetary limit for filing appeals by the Department to the Tribunal to Rs. 50 lakhs. As the tax effect in these appeals was below this limit, the appeals were dismissed as non-maintainable.

The Tribunal noted that the tax effect in dispute was below the enhanced monetary limit specified in the CBDT circular. Consequently, the appeals were deemed withdrawn/not pressed.

The Tribunal held that the CBDT Circular No. 17/2019, dated 08.08.2019, enhanced the monetary limit for filing appeals by the Department to the Tribunal to Rs. 50 lakhs. As the tax effect in these appeals was below this limit, the appeals were dismissed as non-maintainable.

The Tribunal held that the CBDT Circular No. 17/2019, dated 08.08.2019, enhanced the monetary limit for filing appeals by the Department to the Tribunal to Rs. 50 lakhs. As the tax effect in these appeals was below this limit, the appeals were dismissed as non-maintainable.

The Tribunal held that the CBDT Circular No. 17/2019, dated 08.08.2019, enhanced the monetary limit for filing appeals by the Department to the Tribunal to Rs. 50 lakhs. As the tax effect in these appeals was below this limit, the appeals were dismissed as non-maintainable.

The Tribunal held that the CBDT Circular No. 17/2019, dated 08.08.2019, enhanced the monetary limit for filing appeals by the Department to the Tribunal to Rs. 50 lakhs. As the tax effect in these appeals was below this limit, the appeals were dismissed as non-maintainable.

The Tribunal decided that the appeals do not survive for consideration due to the revised monetary limits for filing appeals. The appeals were deemed withdrawn/not pressed without going into their merits.

The Tribunal noted that CBDT Circular No. 17/2019, which is applicable to pending appeals, was issued. Consequently, all appeals filed by the revenue were dismissed.

The Tribunal held that the CBDT Circular No. 17/2019, dated 08.08.2019, enhanced the monetary limit for filing appeals by the Department to the Tribunal to Rs. 50 lakhs. As the tax effect in these appeals was below this limit, the appeals were dismissed as non-maintainable.

The Tribunal noted that the tax effect in dispute was below the enhanced monetary limit specified in the CBDT circular. Consequently, the appeals were deemed withdrawn/not pressed.

The Tribunal held that the CBDT Circular No. 17/2019, dated 08.08.2019, enhanced the monetary limit for filing appeals by the Department to the Tribunal to Rs. 50 lakhs. As the tax effect in these appeals was below this limit, the appeals were dismissed as non-maintainable.

The Tribunal noted that the tax effect in dispute was below the enhanced monetary limit specified in the CBDT circular. Consequently, the appeals were deemed withdrawn/not pressed.

The Tribunal held that the appeals were not in consonance with the CBDT circulars regarding enhanced monetary limits for filing appeals. Consequently, the appeals were deemed withdrawn or not pressed.

The Tribunal decided that the appeals do not survive for consideration due to the revised monetary limits for filing appeals. The appeals were deemed withdrawn/not pressed without going into their merits.

The Tribunal noted that the CBDT circular No. 17/2019, dated 08.08.2019, sets a monetary limit for pending appeals. This circular was clarified to be applicable to all pending appeals.

The Tribunal noted that the tax effect in dispute was below the enhanced monetary limit specified in the CBDT circular. Consequently, the appeals were deemed withdrawn/not pressed.

The Tribunal held that the appeals were not in consonance with the CBDT circulars regarding enhanced monetary limits for filing appeals. Consequently, the appeals were deemed withdrawn or not pressed.