ITO, Ward-24(4), New Delhi v. Sudharshna Arora
[Citation -2019-LL-0913-26]

Citation 2019-LL-0913-26
Appellant Name ITO, Ward-24(4), New Delhi
Respondent Name Sudharshna Arora
Court ITAT-Delhi
Relevant Act Income-tax
Date of Order 13/09/2019
Assessment Year 2003-04
Judgment View Judgment
Keyword Tags low tax effect • monetary limit
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. Since the Revenue s appeal stands dismissed on account of low tax effect and the CIT(A) has already allowed the appeal of the assessee the CO filed by the assessee becomes infructuous. In the result, the appeal filed by the Revenue as well as the CO filed by the assessee are dismissed.


IN INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : G : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.1184/Del/2010 Assessment Year: 2003-04 ITO, Vs Sudharshna Arora, Ward-24(4), B-6/9, Vasant Vihar, CR Building, IP Estate, New Delhi. New Delhi. PAN: AAEPA8154H CO No.156/Del/2016 (ITA No.1184/Del/2010) Assessment Year: 2003-04 Sudharshna Arora, Vs. ITO, B-6/9, Vasant Vihar, Ward-24(4), New Delhi. CR Building, IP Estate, New Delhi. PAN: AAEPA8154H (Appellant) (Respondent) Assessee by : Shri Rohit Revenue by : Shri N.K. Bansal, Sr. DR Date of Hearing : 11.09.2019 Date of Pronouncement : 13.09.2019 ORDER PER R.K. PANDA, AM: This appeal filed by Revenue is directed against order dated 03.11.2009 of CIT(A)-III, Delhi, relating to assessment year 2003-04. ITA No.1184/Del/2010 CO No.156/Del/2016 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. 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. 2 ITA No.1184/Del/2010 CO No.156/Del/2016 CO No.156/Del/2016 5. After hearing both sides and on perusal of orders of authorities below, we find from grounds raised by assessee in CO that grounds are basically in support of order of CIT(A). Since Revenue s appeal stands dismissed on account of low tax effect and CIT(A) has already allowed appeal of assessee, therefore, CO filed by assessee becomes infructuous. Accordingly, same is dismissed. 6. In result, appeal filed by Revenue as well as CO filed by assessee are dismissed. decision was pronounced in open court on 13.09.2019. Sd/- Sd/- (KULDIP SINGH) (R.K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMFBER Dated: 13th September, 2019 dk Copy forwarded to 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asstt. Registrar, ITAT, New Delhi 3 ITO, Ward-24(4), New Delhi v. Sudharshna Arora
Report Error