ITO (E), Rohtak V. Lahoria Education Society, Hisar

ITA 5976/DEL/2019

AI Insights

The case involves an appeal by the Income Tax Officer, Rohtak against the Lahoria Education Society concerning an order passed by the Commissioner of Income-tax (Appeals)-5, Ludhiana. The appeal was related to the assessment year 2013-14. The primary contention in the appeal was the monetary threshold for filing appeals as specified in the CBDT Circulars. The Tribunal found that the tax effect in the current appeal was below the stipulated Rs. 50 lakhs and did not meet any exceptions that would allow for a higher threshold. Consequently, the Tribunal dismissed the appeal as not maintainable under the prescribed monetary limits.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 116281 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 5 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-01-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 03-01-2023
• Assessment Year: 2013-2014
• Appeal Filed On: 10-07-2019
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’ NEW DLEHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI N.K. CHOUDHRY, JUDICIAL MEMBER ITA No. 5976/Del/2019 Assessment Year: 2013-14 Income-tax Officer (E), Rohtak. VersuS Lahoria Education Society, Lahoria Chowk, Near Nand Cinema, Hisar. PAN: AAATL3800F (Appellant) (Respondent) Appellant by : Shri Jitender Chand, Ld. Sr. DR Respondent by : Shri Navin Gupta, Ld. Advocate Date of hearing : 04.01.2023 Date of order : 04.01.2023 ORDER PER N.K. CHOUDHRY, J.M. This appeal has been preferred by the Revenue Department against the order dated 22.04.2019, impugned herein, passed by the learned Commissioner of Income-tax (Appeals)-5, Ludhiana (in short “Ld. Commissioner”), u/s. 250(6) of the Income-tax Act, 1961 (in short ‘the Act’) for the assessment year 2013-14. 2. At the outset it was observed by the bench and also claimed by the Assessee that tax effect involved in the appeal under consideration is neither more than Rs. 50 lacs nor the case is based upon any of the exceptions prescribed in CBDT Circular No.17/2019, dated 08.08.2019 read with Circular No.03/2018, whereby the Revenue Department is precluded from filing the appeals before Appellate Tribunal against the order of ld. Commissioner, in which the tax effect does not exceed Rs.50,00,000/- as specified in the Circular and the CBDT Clarification ITA No. 5976/Del/2019 2 dated 20 th August 2019, whereby it was clarified that revised monetary limits so mentioned in the circular 17/2019 will also be applicable to all pending SLPs/Appeals / Cross Objections/ References. Hence the instant appeal deserves dismissal being not maintainable. 3. Ld. Sr. DR did not refute the claim of the Assessee and accepted the factual position. 4. In the result, the appeal under consideration filed by the Revenue Department stands dismissed. Order pronounced in the open court on 04.01.2023 Sd/- Sd/- (SHAMIM YAHYA) (N.K. CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL MEMBER *aks/-