DCIT Central Circle-27, New Delhi V. Sunanda, New Delhi

ITA 2842/DEL/2019

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 4356 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-04-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 01-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : B : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.2842/Del/2019 Assessment Year: 2010-11 DCIT, Central Circle-27, New Delhi. Vs Sunanda, 15/611, Punjabi Bagh West, New Delhi. PAN: AATPS1376A (Appellant) (Respondent) Assessee by : None Revenue by : Shri Rajesh Kumar Dhanesta, Sr. DR Date of Hearing : 20.04.2022 Date of Pronouncement : 20.04.2022 ORDER PER R.K. PANDA, AM: This appeal filed by the Revenue is directed against the order dated 14.01.2019 of the CIT(A)-29, New Delhi, relating to assessment year 2010-11. 2. None appeared on behalf of the assessee. Since the tax effect involved in the grounds raised by the Revenue is below Rs.50 lakhs, therefore, this appeal was taken for hearing. 3. A perusal of the record shows that tax effect involved in the grounds raised by the Revenue is below Rs.50 lakhs. The CBDT, vide Circular No.17/2019 dated 8 th August, 2019 has raised the monetary limit for filing of appeal by the Revenue before the Tribunal to Rs.50 lakhs. Vide Notification dated 20 th August, 2019 it has been clarified that the revised monetary limit so mentioned in the Circular No.17/2019 is applicable even to pending ITA No.2842/Del/2019 2 appeals. Since, in the instant case, admittedly, the tax effect involved in the grounds raised by the Revenue is below Rs.50 lakhs, therefore, in view of the CBDT Circular No.17/2019 dated 8 th August, 2019 and the subsequent clarification by the CBDT on 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. 4. 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. 5. In the result, the appeal filed by the Revenue is dismissed. Order pronounced in the open court at the time of hearing itself, i.e., on 20.04.2022. Sd/- Sd/- (ANUBHAV SHARMA) (R.K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMFBER Dated: 20 th April, 2022. dk Copy forwarded to 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asstt. Registrar, ITAT, New Delhi