ITO, NEW DELHI V. SH. KISHORE GIDWANEY, NEW DELHI

MA 146/DEL/2020

AI Insights

The case involves a Miscellaneous Application by the Revenue seeking recall of an earlier order by the Income Tax Appellate Tribunal, which had dismissed their appeal due to the lower tax effect, citing CBDT Circular No. 17/2019. The Revenue contended that the tax effect involved was Rs. 69,49,095, exceeding the prescribed monetary limit. However, during the proceedings, the Ld. DR conceded that the actual tax effect was less than Rs. 60 lakhs, thus falling within the limits set by the CBDT. Consequently, the Tribunal dismissed the Revenue's application, affirming that the matter did not meet the threshold for further adjudication under the specified monetary limits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 781726 (ITAT-DELHI)
• Duration Of Justice: 5 year(s) 6 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-09-2025
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2011-2012
• Appeal Filed On: 20-03-2020
• Laws Referred To: CBDT Circular No. 17/2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJESH KUMAR DHANESTA
• Keywords: Tax effect

Judgement Text

" 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E-Friday”, NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER MA NO. 146/Del/2020 (IN ITA NO. 3390/DEL/2016) A.Y. 2011-12 ITO, WARD 28(5), VS KISHORE GIDWANEY, NEW DELHI G-173, Sarita Vihar, New Delhi (PAN: AAJPG3295J) (Appellant) (Respondent) Assessee by : None Department by : Sh. Rajesh Kumar Dhanesta, Sr. DR Date of Hearing : 26.09.2025 Date of pronouncement : 30.09.2025 ORDER PER SUDHIR KUMAR, JM : By way of this Miscellaneous Application, Revenue seeks recall of the order of this Tribunal passed in Assessee’s I.T.A. No. 3390/Del/2016 (AY 2011-12 decided vide order dated 14.10.2019. Printed from counselvise.com 2 2. In the application the revenue stated that total tax effect involved in the appeal was Rs. 69,49,095/- which is far beyond the tax limits prescribed by the CBDT for filing the appeals before the Hon’ble ITAT. The revenue has raised the following ground in the miscellaneous application as under; Grounds of appeal \".... that in the facts and the circumstances of the case, Hon'ble ITAT has erred in dismissing the appeal of revenue on account of lower tax effect in light of CBDT Circular No. 17/2019 dated 08.08.2019 without appreciating the fact that the same is above the prescribed monetary limit and also erred in not adjudicating the issue on merits as apparent from the record\". 3. We have heard the Ld. DR and perused the material on record. During the course of hearing Ld. DR admitted that the tax effect in the disputed addition is less than Rs. 60 lakhs, which is within the tax limits prescribed by the CBDT. Because the tax effect is less than the tax limits prescribed by the CBDT, than the miscellaneous application filed by the Revenue is devoid of merit and liable to be dismissed. Printed from counselvise.com 3 4. In the result, the Misc. Application filed by the Revenue is dismissed. Order pronounced on 30/09/2025. Sd/- Sd/- (M. BALAGANESH) (SUDHIR KUMAR) ACCOUNTANT MEMBER (JUDICIAL MEMBER) Date: 30.09.2025 “SR BHATNAGGAR” Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) ` 5. DR: ITAT ASSISTANT REGISTRAR, ITAT DELHI Printed from counselvise.com "