ACIT, Dehradun V. Shri Dariyav Singh, Dehradun

ITA 3040/DEL/2016

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 6194 (ITAT-DEHRADUN)
• Duration Of Justice: 5 year(s) 9 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-03-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Appeal Filed On: 26-05-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, DEHRADUN (Through Video Conferencing) BEFORE SHRI R.K. PA NDA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 3040/Del/2016 Assessment Year : 2007-08 ACIT, CIRCLE-1, AAYAKAR BHAWAN, 13-A SUBHASH ROAD, DEHRADUN Vs. DARIYAV SINGH, 170, VASANT VIHAR, PHASE-I, DEHRADUN (PAN: AWKPS6026L) (Appellant) (Respondent) Revenue by : Smt. Poonam Sharma, Sr. D.R. Assessee by : Sh. Deepesh Garg, Adv. Date of hearing : 23.03.2022 Date of pronouncement : 23.03.2022 ORDER PER R.K. PANDA, AM: This appeal by the Revenue for the assessment year 2007-08 is directed against the order of Learned CIT(A), Dehradun dated 29.03.2016. 2. Learned Counsel for the assessee has submitted that the tax effect in the appeal of the Revenue is below Rs. 50 lakhs. The CBDT in its Circular No.17/2019 dated 8 th August, 2019 has revised the monetary limit for filing of the departmental appeals to the ITAT at Rs. 50 lakhs. 2 3. Learned Sr. DR agreed that the tax effect in this appeal of the Revenue is below Rs. 50 lakhs. 4. In view of the above position, we deem it proper to dismiss the appeal of the Revenue in the light of the Circular No.17/2019 of the CBDT dated 8 th August, 2019, as not maintainable. However, if on a later date, the Revenue finds that the tax effect in dispute in the aforesaid appeal is more than the limit prescribed or it is protected by any of the exceptions provided in the CBDT Circular, it shall be at liberty to approach the Tribunal for recall of the order and reinstitution of the appeal for adjudication on merits. The Tribunal shall consider such application, as per the extant law. 5. In the result, in view of the aforesaid discussion, the Revenue’s appeal stands dismissed. Above decision was pronounced in the presence of both the parties at the conclusion of virtual hearing on 23 rd March, 2022. Sd/- Sd/- (ANUBHAV SHARMA) (R.K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATE: 23.03.2022 SRB. Copy forwarded to: - 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR, ITAT Assistant Registrar