ACIT, CENTRAL CIRCLE- 26, NEW DELHI V. ARUNA CHAUDHARY, NEW DELHI

ITA 4247/DEL/2018

AI Insights

The case involves an appeal by the Assistant Commissioner of Income Tax against Aruna Chaudhary concerning the Assessment Year 2007-08. The appeal was filed against the order of the Commissioner of Income Tax (Appeals) dated 09/03/2018. During the proceedings, it was brought to attention that the tax effect involved in the appeal was below the threshold of Rs. 50 lakhs, as stipulated by the CBDT Circular No.17/2019. Both parties conceded to this fact, leading to the dismissal of the appeal on the grounds of low tax effect.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 108618 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 8 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-02-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 19-02-2023
• Assessment Year: 2007-2008
• Appeal Filed On: 31-05-2018
• Other Referred Cases: Dinesh Madhavlal Patel [TS-469-ITAT-2019(Ahd)] 2019-TIOL-1556-ITAT-AHM
• Laws Referred To: CBDT Circular No.17/2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect; Retrospective amendment; Tax effect

Judgement Text

1 ITA No. 4247/Del/2018 ACIT Vs. Aruna Chaudhary IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH : “ A” NEW DELHI ] BEFORE DR. B. R. R. KUMAR, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 4247/DEL/2018 (A.Y 2007-08) Assistant Commissioner of Income Tax Central circle-26, New Delhi (APPELLANT) Vs. Aruna Chaudhary, 39, Gadai Pur, Maharuli, New Delhi PAN: AAEPC0681R (RESPONDENT) ORDER PER YOGESH KUMAR U.S., JM This appeal is filed by the Revenue against the order dated 09/03/2018 of the ld. Commissioner of Income Tax (Appeals)–29, New Delhi [hereinafter referred to CIT (Appeals)] for Assessment Year 2007-08. Appellant by Sh. C. S. Anand, Adv Respondent by Sh. P. Praveen Sidharth, CIT DR Date of Hearing 20.02.2023 Date of Pronouncement 21.02.2023 2 ITA No. 4247/Del/2018 ACIT Vs. Aruna Chaudhary 2. At the time of hearing, the learned Counsel for the assessee submitted that tax effect involved in this appeal is below the prescribed limit of Rs.50 lakhs, as fixed by the CBDT and requested to dismiss the appeal on account of low tax effect. 3. Perusal of the aforesaid appeal filed by the Revenue apparently show that the same is having low tax effect as per CBDT Circular No.17/2019 dated 8 th August, 2019, wherein the Revenue has been directed not to prefer any appeal in case the tax effect is less than Rs.50,00,000/- and this factual position has been fairly conceded by the learned Senior Departmental Representative. 4. We have heard both the parties and perused the material on record. Perusal of CBDT Circular (supra) shows that monetary limit for filing the appeal by the parties before the Tribunal, Hon'ble High Court and Hon'ble Supreme Court has been revised. In view of the CBDT Circular No.17/2019 dated 8 th August, 2019 having retrospective effect as coordinate Bench of the Tribunal in case of Dinesh Madhavlal Patel [TS-469-ITAT-2019(Ahd)] 2019-TIOL-1556-ITAT-AHM dated 14 th August, 2019 has already decided the issue as to the applicability of the captioned circular to the pending appeals in affirmative. We are of the considered view that the aforesaid appeal is not maintainable due to low tax effect i.e. less than Rs.50,00,000/- hence, the aforesaid appeal filed by the Revenue is hereby dismissed having been become infructuous. However, in case, the present appeal is found to be 3 ITA No. 4247/Del/2018 ACIT Vs. Aruna Chaudhary maintainable at any stage for any technical reasons, the Revenue shall be at liberty to seek recall of this order under relevant provisions of law. 5. In the result, the appeal filed by the Revenue is dismissed. Order pronounced in the Open Court on : 21 st February, 2023. Sd/- Sd/- (B. R. R. KUMAR) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated : 21/02/2023 *R. N, Sr. PS* Copy forwarded to : 1. Appellant 2. Respondent 3. CIT 4. CIT (Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI