ACIT spl. Range-1, New Delhi V. Brij Mohan Labroo, New Delhi

ITA 2925/DEL/2019

AI Insights

The case involves an appeal by the Revenue against an order passed by the Learned Commissioner of Income Tax (Appeals)-15, New Delhi, concerning the Assessment Year 2010-11. The appeal was dismissed on the grounds that the tax effect was below the threshold of Rs. 50 Lacs set by the CBDT Circular No.17/2019. The Revenue's request to contest the low tax effect appeals was noted, but the appeal was dismissed as it did not meet the criteria for exceptions outlined in the circular.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 115556 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 3 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-07-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 31-07-2023
• Assessment Year: 2010-2011
• Appeal Filed On: 03-04-2019
• Laws Referred To: CBDT Circular No.17/2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect; Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘A’ : NEW DELHI) BEFORE SH. M. BALAGANESH, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.2925/Del/2019 (Assessment Year : 2010-11) ACIT Spl. Range-1, New Delhi Vs. Sh. Brij Mohan Labroo, Ashiana, Khasra No. 61/18/22, Kangan Heri, Chhawla Marg, VIII, Chhawla, New Delhi- 110071 PAN : AAAPL8061E (APPELLANT) (RESPONDENT) Assessee by None Revenue by Sh. Kanv Bali, Sr. DR Date of hearing: 01.08.2023 Date of Pronouncement: 01.08.2023 ORDER PER ANUBHAV SHARMA, JM: This appeal is preferred by the Revenue against order dated 08/01/2019 passed by the Learned Commissioner of Income Tax (Appeals)- 15, New Delhi for Assessment Year 2010-11. ITA No. 2925/Del/2019 2 2. Heard. On perusal of appeal it transpired that the present appeal falls in the category where the tax effect involved in the 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. 4. In such circumstances, the present appeal filed by the Revenue is not maintainable for its low tax effect. Ld DR however, submitted that the interest of Revenue be protected to the extent if the matter falls in the exceptions for contesting the low tax effect appeals. 5. Accordingly, the appeal of Revenue is dismissed barred by CBDT Circular No.17/2019 dated 08.08.2019. However, subject 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. Order pronounced in the open court on 1 st August, 2023. Sd/- Sd/- (M. BALAGANESH) (ANUBHAV SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:1 st .08.2023 *Binita, SR.P.S* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) ITA No. 2925/Del/2019 3 5.DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI