DCIT Circle-43(1), New Delhi V. Renu aggarwal, New Delhi

ITA 25/DEL/2021

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 9122 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-01-2024
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: H
• Next Hearing Date: 05-11-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 13-01-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect; Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member ITA No. 25/Del/2021 : Asstt. Year : 2011-12 DCIT, Circle-43(1), New Delhi-110034 Vs Renu Aggarwal, 131, Deepali Enclave, Pitampura, New Delhi-110034 (APPELLANT) (RESPONDENT) PAN No. AAEPA1694C Assessee by : Sh. Arun Jain, CA Revenue by : Sh. Amit Katoch, Sr. DR Date of Hearing: 06.11.2023 Date of Pronouncement: 18.01.2024 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the Revenue against the order of ld. CIT(A)-14, New Delhi dated 15.09.2020. 2. According to Circular No. 17/2019 dated 08/08/2019, the CBDT in supersession of earlier instructions has directed that department’s appeals before ITAT shall not be filed in cases where the tax effect does not exceed the monetary limit of Rs. 50 lacs. The tax will not include any interest thereon. It is further clarified that even if in the case of an assessee, disputed issues arise in more than one assessment year, appeal cannot be filed in respect of such assessment year or years in which the tax effect in respect of disputed issues exceeds the monetary limit so specified. ITA No. 25/Del/2021 Renu Aggarwal 2 3. Admittedly, in the departmental appeal, the tax effect is less than Rs. 50 lacs, therefore, departmental appeal is not maintainable. The Ld. DR could not bring to our notice any exceptions mentioned in the said Circular. 4. In the result, the appeal of the Revenue is dismissed. Order Pronounced in the Open Court on 18/01/2024. Sd/- Sd/- (Yogesh Kumar US) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 18/01/2024 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR