Dy. CIT Central Circle-19, Delhi V. Jalsa Banquets Pvt. Ltd., Delhi

ITA 2832/DEL/2022

AI Insights

The case involves an appeal by the Deputy Commissioner of Income Tax, Central Circle-19, New Delhi against M/s Jalsa Banquets Pvt. Ltd. concerning an order passed under section 143(1) of the Income Tax Act for the Assessment Year 2018-19. The appeal was filed against the order of the Learned Commissioner of Income Tax (Appeals)-27, New Delhi. However, during the proceedings, the Departmental Representative pointed out that the tax effect involved was below Rs. 50 Lakhs, which is the revised monetary limit for filing appeals as per the CBDT Circular No. 17/2019. Consequently, the appeal was dismissed as not maintainable under the specified monetary limit.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 130601 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-05-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 07-05-2023
• Assessment Year: 2018-2019
• Appeal Filed On: 30-11-2022
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect
• Section: 143(1)

Judgement Text

Page 1 of 3 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE, SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No.2832/Del/2022 (ASSESSMENT YEAR 2018-19) Dy.CIT Central Circle-19 New Delhi Vs. M/s Jalsa Banquets Pvt. Ltd. 1, Village Nipania Bypass, Shishukunj School Road, Near Treasure City, Indore MP-452 010 PAN-AACCJ 2448J (Appellant) (Respondent) Appellant by Mr. Anuj Garg, Sr. DR Respondent by None Date of Hearing 08/05/2023 Date of Pronouncement 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 ITA No.2832/Del/2022 Jalsa Banquets Pvt. Ltd. vs. ITO Page 2 of 3 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. 2. 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 DR” for short) pointed out that the present appeal is to be withdrawn as the tax effect involved in this case is below Rs.50 Lacs. 3. 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. 4. 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. ITA No.2832/Del/2022 Jalsa Banquets Pvt. Ltd. vs. ITO Page 3 of 3 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. 6. In the result, the appeal of the Revenue stands dismissed. Order pronounced in the open court on 10 th May, 2023. Sd/- Sd/- (SAKTIJIT DEY) (M. BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 10/05/2023 Pk/sps Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI