Income-tax Officer, Ward-49(4), New Delhi v. Manish Mahendru
[Citation -2019-LL-0829-63]

Citation 2019-LL-0829-63
Appellant Name Income-tax Officer, Ward-49(4), New Delhi
Respondent Name Manish Mahendru
Court ITAT-Delhi
Relevant Act Income-tax
Date of Order 29/08/2019
Assessment Year 2007-08
Judgment View Judgment
Keyword Tags monetary limit • tax effect
Bot Summary: Revenue by : Sh. N. K. Bansal, Sr. DR Date of Hearing: 28.08.2019 Date of Pronouncement: 29.08.2019 ORDER Per Amit Shukla, Judicial Member: The present appeal has been fil ed by the Revenue agai nst the order of the l d. CIT(A)-17, New Del hi dated 17.02.2016. Accordi ng to Ci rcul ar No. 17/201 9 dated 08/08/2019, the CBDT i n supersessi on of earli er instructi ons has di rected that department s appeal s before ITAT shall not be fil ed i n cases where the tax effect does not exceed the monetary li mi t of Rs. 50 l acs. It i s further cl ari fi ed that even if in the case of an assessee , di sputed i ssues ari se i n more than one assessment year, appeal cannot be fil ed in respect of such assessment year or years i n whi ch the tax effect i n respect of di sputed i ssues exceeds the monetary li mit so speci fi ed. Admittedly, i n the departmental appeal , the tax effect i s l ess than Rs. 50 l acs, therefore , depa rtmental appeal i s not mai ntainabl e. The Ld. DR coul d not bri ng to our noti ce any excepti ons menti oned in the sai d Ci rcul ar. In the result, the appeal of the Revenue is dismissed.


IN INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES G , NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 2324/Del/2016 : Asstt. Year : 2007-08 Income Tax Officer, Vs Manish Mahendru, Ward-49(4), D-1/1, 3rd Floor, Janakpuri, New Delhi New Delhi-110016 (APPELLANT) (RESPONDENT) PAN No. AAHPB4770F Assessee by : Sh. Deepak Malik, Adv. Revenue by : Sh. N. K. Bansal, Sr. DR Date of Hearing: 28.08.2019 Date of Pronouncement: 29.08.2019 ORDER Per Amit Shukla, Judicial Member: present appeal has been fil ed by Revenue agai nst order of l d. CIT(A)-17, New Del hi dated 17.02.2016. 2. Accordi ng to Ci rcul ar No. 17/201 9 dated 08/08/2019, CBDT i n supersessi on of earli er instructi ons has di rected that department s appeal s before ITAT shall not be fil ed i n cases where tax effect does not exceed monetary li mi t of Rs. 50 l acs. tax wi ll not incl ude any i nterest thereon. It i s further cl ari fi ed that even if in case of assessee , di sputed i ssues ari se i n more than one assessment year, appeal cannot be fil ed in respect of such assessment year or years i n whi ch tax effect i n respect of di sputed i ssues exceeds monetary li mit so speci fi ed. 2 ITA No. 2324/Del/2016 Manish Mahendru 3. Admittedly, i n departmental appeal , tax effect i s l ess than Rs. 50 l acs, therefore , depa rtmental appeal i s not mai ntainabl e. Ld. DR coul d not bri ng to our noti ce any excepti ons menti oned in sai d Ci rcul ar. 4. In result, appeal of Revenue is dismissed. (Order Pron ounced i n Open Court on 29/08/2019). Sd/- Sd/- (Dr. B. R. R. Kumar) (Amit Shukla) Accountant Member Judicial Member Dated: 29/08/2019 *Subodh* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR Income-tax Officer, Ward-49(4), New Delhi v. Manish Mahendru
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