Sunil Bali L/H Anita Bali, Karnal V. ITO,Ward-1, Karnal

CO 55/DEL/2023

AI Insights

The case involves an appeal by the Income Tax Officer (ITO), Ward-1, Karnal against Sunil Bali concerning the assessment year 2015-16. Both the appeal and the cross objection were related to an order from the National Faceless Appeal Centre (NFAC), New Delhi dated 01.12.2022. The primary legal issue was the maintainability of the Revenue's appeal based on the monetary limit set by the CBDT Circular No.17/2019. The Revenue conceded that the tax effect involved was below Rs. 50 lakhs, making the appeal not maintainable under the said circular. Consequently, both the Revenue's appeal and the assessee's cross objection were dismissed.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 122017 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 1 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 24-07-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 05-07-2023
• Assessment Year: 2015-2016
• Appeal Filed On: 23-05-2023
• Laws Referred To: CBDT Circular No.17/2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: G: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER ITA No.138/Del/2023 Assessment Year: 2015-16 ITO, Ward-1, Karnal, Haryana 132001 vs. Sunil Bali, 1148, Sector 13, Urban Estate, Karnal, Haryana 132011 PAN AJLPB 5283 G (Appellant) (Respondent) CO No. 55/Del/2023 ITA No.138/Del/2023 Assessment Year: 2015-16 Sunil Bali, 1148, Sector 13, Urban Estate, Karnal, Haryana 132011 PAN AJLPB 5283 G vs. ITO, Ward-1, Karnal, Haryana 132001 (Appellant) (Respondent) For Assessee : None Revenue For : Shri Anuj Garg, Sr. DR Date of Hearing : 06.07.2023 Date of Pronouncement : 25.07.2023 ORDER Per Chandra Mohan Garg:- Above captioned appeals of revenue and cross objection of assessee have been filed against the order of NFAC New Delhi dated 01.12.2022 for 2015-16. 2. That the tax effect involved in the grounds raised by the Revenue is below Rs.50 lakhs. Therefore, in view of the recent CBDT Circular No.17/2019 dated 8 th August, 2019, raising the monetary limit for filing of the appeal by the Revenue before the Tribunal to Rs.50 lakhs and the subsequent clarification of the CBDT, vide Notification dated 20 th August, 2019 stating that the said Circular is applicable even to pending appeals, the appeal filed by the Revenue is not maintainable. ITA No.138/Del/2023 CO No. 55/Del/2023 2 3. The ld. DR, on the other hand, fairly conceded that the tax effect involved in the grounds raised by the Revenue being below Rs.50 lakhs, the appeal filed by the Revenue squarely falls within the ambit of the recent CBDT Circular No.17/2019 dated 8 th August, 2019 and the subsequent clarification dated 20 th August, 2019. 4. After hearing both the sides, we find the tax effect involved in the grounds raised by the Revenue is admittedly below Rs.50 lakhs. Therefore, in view of the CBDT Circular No.17/2019 dated 8 th August, 2019 raising the monetary limit for filing of the appeals by the Revenue before the Tribunal to Rs.50 lakhs and the subsequent clarification dated 20 th August, 2019 to the effect that the said Circular is applicable even to pending appeals, the appeal filed by the Revenue is not maintainable. Accordingly, the same is dismissed. 5. However, if the Revenue at any point of time finds that the tax effect involved in the grounds of the Revenue is more than Rs.50 lakhs or that the same is falling under the exceptions provided in the said Circular, the Revenue may move necessary application for recall of this order. CO No.55/Del/2023 6. In view of the dismissal of the appeal of the Revenue due to low tax effect, the Cross Objection filed by the assessee is hereby dismissed as infructuous. 7. In the result, the appeal of the Revenue is dismissed and the Cross Objection of the assessee is dismissed as infructuous. Order pronounced in the open court on 25.07.2023. Sd/- Sd/- (DR. B.R.R. KUMAR) (CHANDRA MOHAN GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 25 th July, 2023. NV/- Copy forwarded to : 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR ITA No.138/Del/2023 CO No. 55/Del/2023 3 // By Order // Asstt. Registrar, ITAT, New Delhi