ACIT, Central Circle-8, New Delhi V. Dheeraj Chaudhary, New Delhi

ITA 6381/DEL/2018

AI Insights

This case involves an appeal by the revenue against the order of the CIT(A)-31, New Delhi, dated 31.07.2018, concerning the assessment year 2012-13. The primary issue was the maintainability of the appeal based on the tax effect involved, which was reported to be less than Rs. 50 lakhs. The revenue's appeal was dismissed based on the guidelines provided in the CBDT Circular No. 17/2019, which stipulates that appeals with a tax effect below Rs. 50 lakhs are not to be filed. The Tribunal dismissed the appeal but allowed the revenue the option to re-approach if the tax effect were to exceed the specified threshold.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 116027 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 6 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-05-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 02-05-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 03-10-2018
• Laws Referred To: CBDT Circular No. 17/2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. C.M GARG, JUDICIAL MEMBER AND SH. PRADIP KUMAR KEDIA, ACCOUTANT MEMBER ITA No.6381/Del/2018 Assessment Year: 2012-13 ACIT Central Circle-8 New Delhi Vs. Dheeraj Chaudhary Flat No.1A, Empire Estate, Sultanpur, M.G. Road, New Delhi-110030 PAN No.AASPK9267B (APPELLANT) (RESPONDENT) Appellant by Sh. T. James Singson, CIT DR Respondent by Ms. Nivedita, Advocate Date of hearing: 03/05/2023 Date of Pronouncement: 03/05/2023 ORDER PER PRADIP KUMAR KEDIA AM: This appeal filed by the revenue is preferred against the order of the CIT(A)-31, New Delhi dated 31.07.2018 for A.Y. 2012- 13. 2. The grievance of the revenue show that the tax effect would be less than Rs. 50 lakhs, therefore, this appeal is not maintainable as per CBDT Circular No. 17/2019 dated 08.08.2019. 3. This appeal is, accordingly, dismissed with liberty to the revenue to approach the Tribunal as per the provisions of law, should it feel that the tax effect is more than Rs. 50 lakhs. 2 4. In the result, the appeal filed by the revenue is dismissed. The order is pronounced in the open court on 03.05.2023. Sd/- Sd/- (C.M GARG) (PRADIP KUMAR KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER *NEHA, Sr. Private Secretary Date:- .05.2023 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI