ITO, Ward-7(4), New Delhi V. DTS Travels P.Ltd, New Delhi

ITA 5869/DEL/2019

AI Insights

The case involves an appeal by the Income Tax Officer (ITO), Ward-7(4), New Delhi against DTS Travels P. Ltd. concerning the assessment year 2013-14. The appeal was filed against the order of the CIT(A)-34 New Delhi, dated 17.04.2019. The primary contention was the tax effect involved in the appeal, which was below Rs. 50 lakhs. The assessee's counsel argued that, according to the recent CBDT Circular No.17/2019, the appeal was not maintainable. The Departmental Representative conceded that the tax effect was indeed below the specified limit, agreeing that the appeal fell within the scope of the Circular and its subsequent clarification, which applies even to pending appeals.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 115744 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 7 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-02-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 19-02-2023
• Assessment Year: 2013-2014
• Appeal Filed On: 04-07-2019
• Laws Referred To: CBDT Circular No.17/2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: PRABHAN PATEL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : B : NEW DELHI BEFORE SHRI C.M. GARG, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ITA No.5869/Del/2019 Assessment Year: 2013-14 ITO, Ward-7(4), New Delhi. Vs. DTS Travels P. Ltd., DSM-127, DLF Towers, Shivaji Marg, Moti Nagar, New Delhi. PAN: AADCD2588G (Appellant) (Respondent) Assessee by : Shri Prabhan Patel, Advocate Revenue by : Shri B.S. Anand, Sr. DR Date of Hearing : 20.02.2023 Date of Pronouncement : 20.02.2023 ORDER PER C.M. GARG, JM: This appeal has been filed by the Revenue against the order of the CIT(A)-34 New Delhi, dated 17.04.2019 for AY 2013-14. 2. The ld. counsel for the assessee, at the outset, submitted that the tax effect involved in the grounds raised by the Revenue is below Rs.50 lakhs. Therefore, in view of the recent CBDT Circular No.17/2019 dated 8 th August, 2019, raising the monetary limit for filing of the appeal by the Revenue before the Tribunal to Rs.50 lakhs and the subsequent clarification of the CBDT, vide Notification dated 20 th ITA No.5869/Del/2019 2 August, 2019 stating that the said Circular is applicable even to pending appeals, the appeal filed by the Revenue is not maintainable. 3. The ld. DR, on the other hand, fairly conceded that the tax effect involved in the grounds raised by the Revenue being below Rs.50 lakhs, the appeal filed by the Revenue squarely falls within the ambit of the recent CBDT Circular No.17/2019 dated 8 th August, 2019 and the subsequent clarification dated 20 th August, 2019. 4. After hearing both the sides, we find the tax effect involved in the grounds raised by the Revenue is admittedly below Rs.50 lakhs. Therefore, in view of the CBDT Circular No.17/2019 dated 8 th August, 2019 raising the monetary limits for filing of the appeals by the Revenue before the Tribunal to Rs.50 lakhs and the subsequent clarification dated 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. 5. 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. 6. In the result, the appeal filed by the Revenue is dismissed. Order pronounced in the open court on 20.02.2023. Sd/- Sd/- (PRADIP KUMAR KEDIA) (C.M. GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 20 th February, 2023. ITA No.5869/Del/2019 3 dk Copy forwarded to : 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asstt. Registrar, ITAT, New Delhi