ITAT Delhi Judgments — August 2019

The Tribunal held that the revised monetary limits for filing appeals, as per CBDT Circular No. 17/2019, are applicable to pending appeals in ITAT. Consequently, appeals with a tax effect below the revised limit are to be treated as withdrawn and are not maintainable.

The Tribunal held that as per CBDT Circular No. 17/2019, departmental appeals with a tax effect not exceeding Rs. 50 lacs are not maintainable. Since the tax effect in these appeals was below the specified limit, the appeals were dismissed.

The Tribunal held that the revised monetary limits for filing appeals, as per CBDT Circular No. 17/2019, are applicable to pending appeals in ITAT. Consequently, appeals with a tax effect below the revised limit are to be treated as withdrawn and are not maintainable.

The Tribunal decided that the appeals did not survive for consideration due to the revised monetary limits for filing appeals by the Department. The appeals were deemed withdrawn/not pressed.

The Tribunal decided that the appeals did not survive for consideration due to the revised monetary limits for filing appeals by the Department. The appeals were deemed withdrawn/not pressed.

The Tribunal held that the revised monetary limits for filing appeals, as per CBDT Circular No. 17/2019, are applicable to pending appeals in ITAT. Consequently, appeals with a tax effect below the revised limit are to be treated as withdrawn and are not maintainable.

The Tribunal held that the revised monetary limits for filing appeals, as per CBDT Circular No. 17/2019, are applicable to pending appeals in ITAT. Consequently, appeals with a tax effect below the revised limit are to be treated as withdrawn and are not maintainable.

The Tribunal held that the Departmental appeals were not maintainable due to the low tax effect, as per CBDT Circulars. Cross objections were either withdrawn or not pressed.

The Tribunal decided that the appeals did not survive for consideration due to the revised monetary limits for filing appeals by the Department. The appeals were deemed withdrawn/not pressed.

The Tribunal held that the Departmental appeals were not maintainable due to the low tax effect, as per CBDT Circulars. Cross objections were either withdrawn or not pressed.

The Tribunal held that the appeal filed by the Revenue was not maintainable due to the revised monetary limit for filing appeals as per CBDT Circular No. 17/2019. The circular, applicable to pending appeals, raised the threshold to Rs. 50 lakhs.

The Tribunal held that the Departmental appeals were not maintainable due to the low tax effect, as per CBDT Circulars. Cross objections were either withdrawn or not pressed.

The Tribunal held that the appeal was not maintainable due to the revised monetary limit for filing appeals by the Revenue as per CBDT Circular No. 17/2019. This circular was also applicable to pending appeals.

The Tribunal held that the Departmental appeals were not maintainable due to the low tax effect, as per CBDT Circulars. Cross objections were either withdrawn or not pressed.

The Tribunal decided that the appeals did not survive for consideration due to the revised monetary limits for filing appeals by the Department. The appeals were deemed withdrawn/not pressed.

The Tribunal held that the Departmental appeals were not maintainable due to the low tax effect, as per CBDT Circulars. Cross objections were either withdrawn or not pressed.

The Tribunal decided that the appeals did not survive for consideration due to the revised monetary limits for filing appeals by the Department. The appeals were deemed withdrawn/not pressed.

The Tribunal held that the CBDT circular is binding on the Revenue and applies to pending appeals. Therefore, the appeal filed by the Revenue was not maintainable due to the low tax effect.

The Tribunal decided that the appeals did not survive for consideration due to the revised monetary limits for filing appeals by the Department. The appeals were deemed withdrawn/not pressed.

The Tribunal decided that the appeals did not survive for consideration due to the revised monetary limits for filing appeals by the Department. The appeals were deemed withdrawn/not pressed.

The Tribunal held that the appeal filed by the Revenue was not maintainable due to the revised monetary limit for filing appeals before the Tribunal as per CBDT Circular No. 17/2019. This circular, with its subsequent clarification, was applicable to pending appeals.

The Tribunal held that the appeal filed by the Revenue was not maintainable due to the revised monetary limit for filing appeals as per CBDT Circular No. 17/2019. The circular, applicable to pending appeals, stipulated a minimum tax effect of Rs. 50 lakhs for appeals to the Tribunal.

The Tribunal decided that the appeals did not survive for consideration due to the revised monetary limits for filing appeals by the Department. The appeals were deemed withdrawn/not pressed.

The Tribunal held that the Departmental appeals were not maintainable due to the low tax effect, as per CBDT Circulars. Cross objections were either withdrawn or not pressed.

The Tribunal held that the appeal filed by the Revenue was not maintainable. This was based on the CBDT Circular No. 17/2019, which raised the monetary limit for filing appeals to Rs. 50 lakhs, and a subsequent clarification that this limit applied to pending appeals.

The Tribunal held that the appeal filed by the Revenue was not maintainable due to the revised monetary limit for filing appeals as per CBDT Circular No. 17/2019. This circular, applicable to pending appeals, raised the threshold to Rs. 50 lakhs.

The Tribunal decided that the appeals did not survive for consideration due to the revised monetary limits for filing appeals by the Department. The appeals were deemed withdrawn/not pressed.

The Tribunal held that the CIT(A) should have adjudicated the appeal on merits, following the ratio of a High Court judgment. The matter was restored to the CIT(A) for fresh adjudication.

The Tribunal held that the appeal filed by the Revenue was not maintainable due to the revised monetary limit for filing appeals set by the CBDT. The revised limit is applicable to pending appeals.

The Tribunal decided that the appeals did not survive for consideration due to the revised monetary limits for filing appeals by the Department. The appeals were deemed withdrawn/not pressed.

The Tribunal held that the Departmental appeals were not maintainable due to the low tax effect, as per CBDT Circulars. Cross objections were either withdrawn or not pressed.

The Tribunal decided that the appeals did not survive for consideration due to the revised monetary limits for filing appeals by the Department. The appeals were deemed withdrawn/not pressed.

The Tribunal held that the appeal filed by the Revenue was not maintainable. This was based on a CBDT circular that raised the monetary limit for filing appeals to Rs. 50 lakhs, which was also applicable to pending appeals.

The Tribunal held that the appeal filed by the Revenue was not maintainable due to the revised monetary limit for filing appeals set by the CBDT. The revised limit is applicable to pending appeals.

The Tribunal decided that the appeals did not survive for consideration due to the revised monetary limits for filing appeals by the Department. The appeals were deemed withdrawn/not pressed.

The Tribunal held that the Departmental appeals were not maintainable due to the low tax effect, as per CBDT Circulars. Cross objections were either withdrawn or not pressed.

The Tribunal held that the revised monetary limits for filing appeals, as per CBDT Circular No. 17/2019, are applicable to pending appeals in ITAT. Consequently, appeals with a tax effect below the revised limit are to be treated as withdrawn and are not maintainable.

The Tribunal decided that the appeals did not survive for consideration due to the revised monetary limits for filing appeals by the Department. The appeals were deemed withdrawn/not pressed.

The Tribunal held that the revised monetary limits for filing appeals by the Revenue, as per CBDT Circular No. 17/2019, are applicable to all pending appeals in the ITAT. Appeals with a tax effect below the revised limit are to be treated as withdrawn and are not maintainable.

The Tribunal decided that the appeals did not survive for consideration due to the revised monetary limits for filing appeals by the Department. The appeals were deemed withdrawn/not pressed.

The Tribunal held that the revised monetary limits for filing appeals, as per CBDT Circular No. 17/2019, are applicable to pending appeals in ITAT. Consequently, appeals with a tax effect below the revised limit are to be treated as withdrawn and are not maintainable.

The Tribunal held that the appeal filed by the Revenue was not maintainable due to the revised monetary limit for filing appeals set by the CBDT. This revised limit was applicable to pending appeals.

The Tribunal held that the revised monetary limits for filing appeals, as per CBDT Circular No. 17/2019, are applicable to pending appeals in ITAT. Consequently, appeals with a tax effect below the revised limit are to be treated as withdrawn and are not maintainable.

The Tribunal decided that the appeals did not survive for consideration due to the revised monetary limits for filing appeals by the Department. The appeals were deemed withdrawn/not pressed.

The Tribunal decided that the appeals did not survive for consideration due to the revised monetary limits for filing appeals by the Department. The appeals were deemed withdrawn/not pressed.

The Tribunal held that the revised monetary limits for filing appeals, as per CBDT Circular No. 17/2019, are applicable to pending appeals in ITAT. Consequently, appeals with a tax effect below the revised limit are to be treated as withdrawn and are not maintainable.

The Tribunal held that the revised monetary limits for filing appeals, as per CBDT Circular No. 17/2019, are applicable to pending appeals in ITAT. Consequently, appeals with a tax effect below the revised limit are to be treated as withdrawn and are not maintainable.

The Tribunal decided that the appeals did not survive for consideration due to the revised monetary limits for filing appeals by the Department. The appeals were deemed withdrawn/not pressed.

The Tribunal held that the appeal filed by the Revenue was not maintainable due to the revised monetary limit for filing appeals, as per CBDT Circular No. 17/2019 and its subsequent clarification.

The Tribunal decided that the appeals did not survive for consideration due to the revised monetary limits for filing appeals by the Department. The appeals were deemed withdrawn/not pressed.