ACIT, Circle-32(1), New Delhi v. Rajeev Duggal
[Citation -2019-LL-0903-18]

Citation 2019-LL-0903-18
Appellant Name ACIT, Circle-32(1), New Delhi
Respondent Name Rajeev Duggal
Court ITAT-Delhi
Relevant Act Income-tax
Date of Order 03/09/2019
Assessment Year 2011-12
Judgment View Judgment
Keyword Tags monetary limit • tax effect
Bot Summary: Counsel for the assessee, at the outset, submitted that the tax effect involved in the grounds raised by the Revenue is below Rs.50 lakhs. In view of the recent CBDT Circular No.17/2019 dated 8th August, 2019, raising the monetary limit for filing of the appeal by the Revenue before the Tribunal to Rs.50 lakhs and the subsequent clarification of the CBDT, vide Notification dated 20th August, 2019 stating that the said Circular is applicable even to pending appeals, the appeal filed by the Revenue is not maintainable. DR, on the other hand, fairly conceded that the tax effect involved in the grounds raised by the Revenue being below Rs.50 lakhs, the appeal filed by the Revenue squarely falls within the ambit of the recent CBDT Circular No.17/2019 dated 8th August, 2019 and the subsequent clarification dated 20th August, 2019. After hearing both the sides, we find the tax effect involved in the grounds raised by the Revenue is admittedly below Rs.50 lakhs. In view of the CBDT Circular No.17/2019 dated 8th August, 2019 raising the monetary limits for filing of the appeals by the Revenue before the Tribunal to Rs.50 lakhs and the subsequent clarification dated 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 03.09.2019.


IN INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : D : NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA No.5150/Del/2015 Assessment Year: 2011-12 ACIT, Vs Rajeev Duggal, Circle-32(1), B-2/145, New Delhi. Safdarjung Enclave, New Delhi. PAN: AAZPD5102D (Appellant) (Respondent) Assessee by : Shri Anshul Kumar, CA Revenue by : Ms Naina Soin Kapil, Sr. DR Date of Hearing : 03.09.2019 Date of Pronouncement : 03.09.2019 ORDER PER R.K. PANDA, AM: This appeal filed by Revenue is directed against order dated 15.05.2015 of CIT(A)-11, New Delhi, relating to assessment year 2011-12. 2. ld. counsel for assessee, at outset, submitted that tax effect involved in grounds raised by Revenue is below Rs.50 lakhs. Therefore, in view of recent CBDT Circular No.17/2019 dated 8th August, 2019, raising monetary limit for filing of appeal by Revenue before Tribunal to Rs.50 lakhs and subsequent clarification of CBDT, vide Notification dated 20th August, 2019 stating that said Circular is applicable even to pending appeals, appeal filed by Revenue is not maintainable. ITA No.5150/Del/2015 3. ld. DR, on other hand, fairly conceded that tax effect involved in grounds raised by Revenue being below Rs.50 lakhs, appeal filed by Revenue squarely falls within ambit of recent CBDT Circular No.17/2019 dated 8th August, 2019 and subsequent clarification dated 20th August, 2019. 4. After hearing both sides, we find tax effect involved in grounds raised by Revenue is admittedly below Rs.50 lakhs. Therefore, in view of CBDT Circular No.17/2019 dated 8th August, 2019 raising monetary limits for filing of appeals by Revenue before Tribunal to Rs.50 lakhs and subsequent clarification dated 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. 5. In result, appeal filed by Revenue is dismissed. decision was pronounced in open court on 03.09.2019. Sd/- Sd/- (BHAVNESH SAINI) (R.K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 03rd September, 2019 dk Copy forwarded to 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asstt. Registrar, ITAT, New Delhi 2. ACIT, Circle-32(1), New Delhi v. Rajeev Duggal
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