ACIT, Circle-33(1), New Delhi v. R.N. Sahni
[Citation -2019-LL-0828-123]

Citation 2019-LL-0828-123
Appellant Name ACIT, Circle-33(1), New Delhi
Respondent Name R.N. Sahni
Court ITAT-Delhi
Relevant Act Income-tax
Date of Order 28/08/2019
Assessment Year 2012-13
Judgment View Judgment
Keyword Tags monetary limit • tax effect
Bot Summary: Since the tax effect involved in the grounds raised by the Revenue is below Rs.50 lakhs this appeal was taken for hearing. A perusal of the record shows that tax effect involved in the grounds raised by the Revenue is below Rs.50 lakhs. The CBDT, vide Circular No.17/2019 dated 8th August, 2019 has raised the monetary limit for filing of appeal by the Revenue before the Tribunal to Rs.50 lakhs. Vide Notification dated 20th August, 2019 it has been clarified that the revised monetary limit so mentioned in the Circular No.17/2019 is applicable even to pending ITA No.2259/Del/2019 appeals. Since, in the instant case, admittedly, the tax effect involved in the grounds raised by the Revenue is below Rs.50 lakhs in view of the CBDT Circular No.17/2019 dated 8th August, 2019 and the subsequent clarification by the CBDT on 20th August, 2019 to the effect that the said Circular is applicable even to pending appeals, the appeal filed by the Revenue is not maintainable. In the result, the appeal filed by the Revenue is dismissed. The decision was pronounced in the open court on 28.08.2019.


IN INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : B : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER ITA No.2259/Del/2019 Assessment Year: 2012-13 ACIT, Vs R.N. Sahni, Circle-33(1), 51, Paschim Marg, New Delhi. Vasant Vihar, New Delhi. PAN: ABJPS2875D (Appellant) (Respondent) Assessee by : None Revenue by : Ms Naina Soin Kapil, Sr. DR Date of Hearing : 23.08.2019 Date of Pronouncement : 28.08.2019 ORDER PER R.K. PANDA, AM: This appeal filed by Revenue is directed against order dated 27.12.2018 of CIT(A)-31 New Delhi, relating to assessment year 2012-13. 2. None appeared on behalf of assessee. Since tax effect involved in grounds raised by Revenue is below Rs.50 lakhs, therefore, this appeal was taken for hearing. 3. perusal of record shows that tax effect involved in grounds raised by Revenue is below Rs.50 lakhs. CBDT, vide Circular No.17/2019 dated 8th August, 2019 has raised monetary limit for filing of appeal by Revenue before Tribunal to Rs.50 lakhs. Vide Notification dated 20th August, 2019 it has been clarified that revised monetary limit so mentioned in Circular No.17/2019 is applicable even to pending ITA No.2259/Del/2019 appeals. Since, in instant case, admittedly, tax effect involved in grounds raised by Revenue is below Rs.50 lakhs, therefore, in view of CBDT Circular No.17/2019 dated 8th August, 2019 and subsequent clarification by CBDT on 20th August, 2019 to effect that said Circular is applicable even to pending appeals, appeal filed by Revenue is not maintainable. Accordingly, same is dismissed. 4. In result, appeal filed by Revenue is dismissed. decision was pronounced in open court on 28.08.2019. Sd/- Sd/- (SUCHITRA KAMBLE) (R.K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMFBER Dated: 28th August, 2019 dk Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asstt. Registrar, ITAT, New Delhi 2 ACIT, Circle-33(1), New Delhi v. R.N. Sahni
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